The impact of audit quality factors on auditor retention: Perceptions of audit clients in Ho Chi Minh city
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The results illustrate that there are seven audit service quality factors affecting positively on auditor retention, and this is consistent with empirical evidence of prior studies as well as service quality literature. It is noticeable that there are three factors namely Responsiveness, Reputation and Independence which have significantly difference in perception of service quality among clients intending to retain their current audit firms and companies preferring to appoint new auditors.
Nội dung trích xuất từ tài liệu:
The impact of audit quality factors on auditor retention: Perceptions of audit clients in Ho Chi Minh city
Nội dung trích xuất từ tài liệu:
The impact of audit quality factors on auditor retention: Perceptions of audit clients in Ho Chi Minh city
Tìm kiếm theo từ khóa liên quan:
Audit service quality Audit market Auditor retention Service quality literature Financial statementsTài liệu liên quan:
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