Paper Information

Journal:   JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING   winter 2018 , Volume 6 , Number 24 #M00551; Page(s) 167 To 176.
 
Paper: 

Evaluation of the perceptions and expectations of the quality of audit services using SERVQUAL model

 
 
Author(s):  Taghi Nataj Malekshah Gholam Hassan, Balvardi Fatemeh*
 
* University of Tehran kish International Campuse, Iran
 
Abstract: 
The aim of this study was to evaluate perceptions and expectations of the quality of audit services is using SERVQUAL model. Like other services in other areas audit is a service provided by the team and is used by the group. It can be measured by global standard models such as Servqual. In this study, among the first applicants who request the services of a reputable institution in the field of audit services was conducted. A couple questionnaire to assess applicants' expectations and perceptions of preparation and accounting services among a sample of 55 firms were given to the applicant. The result show that between all five dimensions include tangible, reliability, responsiveness, assurance and empathy there was gaps. Largest gap is about responsiveness. In other words, the gap between what clients expect and what they get, was largest between other dimensions.
 
Keyword(s): Quality of service,quality of audit services,SERVQUAL,Expectations,Perceptions
 
References: 
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