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Determinants of Audit Service Quality Perceptions of Supervisory Directors in Dutch Corporations

Ghebremichael, Asmerom Atewebrhan

Contemporary Management Research, 2018-08, Vol.14 (1), p.053-084 [Periódico revisado por pares]

台灣: Academy of Taiwan Information Systems Research

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Título:
Determinants of Audit Service Quality Perceptions of Supervisory Directors in Dutch Corporations
Autor: Ghebremichael, Asmerom Atewebrhan
Assuntos: Accounting firms ; Audit Quality ; Auditor changes ; Auditor Independence ; Auditors reports ; Audits ; Competitive advantage ; Corporate profits ; Customer services ; Directors ; Earnings management ; Executives ; Financial statements ; Fraud ; Functional Quality ; Literature reviews ; Perceptions ; Quality of service ; Service Quality ; Supervisory Directors ; Technical Quality ; The Netherlands
É parte de: Contemporary Management Research, 2018-08, Vol.14 (1), p.053-084
Descrição: The purpose of this study is to investigate the effect of key quality attributes in the audit context on supervisory directors’ assessment of audit quality. To this end, we identified, through survey questionnaires, audit quality attributes and dimensions (in terms of both their technical and service dimensions) based on the perception of supervisory board members in a sample of large and medium Dutch corporations. Factor analysis of the audit quality attributes produced four quality dimensions related to the core outcome of the audit service (auditor competence and independence) and five quality dimensions related to the relational (service) aspect. The paper, further, discusses the influence of these quality dimensions on the assessment of overall audit quality. The findings indicate that the technical and functional quality dimensions identified in this study do influence supervisory directors’ perception of overall audit quality. The findings have both theoretical and policy implications. Our emphasis on supervisory board members, as current de jure and de facto clients of auditors, is a unique contribution of this study.
Editor: 台灣: Academy of Taiwan Information Systems Research
Idioma: Chinês;Inglês

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Determinants of Audit Service Quality Perceptions of Supervisory Directors in Dutch Corporations

Ghebremichael, Asmerom Atewebrhan

台灣: Academy of Taiwan Information Systems Research

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