The aim of this study is analyze the relationship between the quality of the services provided by accounting profession members and customer satisfaction by means SERVQUAL scale. The sample of the study is the companies based in EskiÅŸehir which have bought services from certified public...

Service quality has been a topic of extensive inquiry for decades that has emerged in form of self-service which has profound effects on the way customers interact with firms to create positive service outcomes i.e., customer convenience, security, and behavioral intentions. This study focuses...

Service organizations try to control the service behavior of employees using formal guidelines, training and instructions. However, the specific actions that are performed during the service encounters are predominantly under the discretion of the individual frontline employee. Therefore, the...

Audit regulators around the world have expressed concern over market dominance by Big 4 accounting firms and the potential adverse effect it may have on the quality of audited financial statements. We use cross-country variation in the audit market structure of 42 countries to examine two...

Audit regulators around the world have expressed concern over market dominance by Big 4 accounting firms and the potential adverse effect it may have on the quality of audited financial statements. We use cross-country variation in the audit market structure of 42 countries to examine two...

In Korea, the regulatory authority designates external auditors for firms that are deemed to have strong incentives and/or great potential for opportunistic earnings management, and mandates these firms to replace their incumbent auditors with new designated auditors and to retain them for a...

Recent economic research has shown that fixed-price quality competition in the NHS in England is benefiting patients and taxpayers. This research has focused primarily on important outcomes of competition, for example the number of lives saved. In this paper we focus on the mechanism of...

Service is an intangible product and even does not exist when it is bought. This work aims to improve the understanding of the importance of service orientation and its development within a company. Studies show ‘that companies offering superior service achieve higher than normal market share...

One of the key reforms aimed at improving audit quality has been the introduction of public oversight over the auditing profession by national public oversight bodies (POBs). The foundation of their strategy is inspections of audit firms. However, little is known about the impact of inspections...

We revisit the notion of audit quality and investigate how audit quality is related to auditor size and the structure of the auditing industry. We discuss a model of audit firm competition where both audit quality and audit firm size are endogenous. Based on this model, we predict how certain...