Purpose: This study aims to examine the extent to which clients’ perceptions of a financial auditor’s communication style affect their psychological comfort and trust when considering whether to retain the incumbent firm for future financial audits. Design/methodology/approach: A multistage...

Purpose This study aims to examine the extent to which switching costs moderates the impact of trust, value and attractiveness of alternatives on client repatronage intentions. Design/methodology/approach The study combines qualitative and quantitative methodologies to create a cross-sectional...