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  • Audit Client Satisfaction and Engagement Profitability
  • Hoang, Kristina Jane
  • English
  • audit markets
    service quality
    customer satisfaction
    realization rates
  • Nov 5, 2012 3:29 PM
  • Thesis
  • English
  • Adobe PDF
  • 494410 bytes
  • This study examines client satisfaction and engagement profitability for a Big 4 audit firm. I obtain proprietary client data from the firm’s national office, including satisfaction survey responses and profitability (realization) rates. I examine the roles of service quality dimensions that are distinguished by the audit firm and its clients. In my models of satisfaction ratings and realization rates, I control for abnormal discretionary accruals, as well as client and engagement characteristics, such as client size, financial performance, industry, and billed hours. I find that audit clients’ satisfaction is determined primarily by their perceptions of the audit firm’s service customization and responsiveness. Engagement profitability is positively associated clients’ with perceptions of communications effectiveness. The assignment of expert audit personnel contributes to engagement profitability, but not to client satisfaction.
  • Doctoral
  • Doctor of Philosophy
  • Faculty of Business
  • Accounting
  • Spring 2013
  • Jamal, Karim (Accounting, Operations and Information Systems)
  • Maier, Michael (Accounting, Operations and Information Systems)
    Roy Suddaby (Strategic Management and Organization)
    Heather Wier (Accounting, Operations and Information Systems)
    Bill Foster (Management, University of Alberta - Augustana Campus)
    Robert Knechel (Fisher School of Accounting, University of Florida)

Apr 29, 2014 1:30 PM


Nov 5, 2012 3:29 PM


Kristy Lynn