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Special Issue “Audit and Financial Control Tools Aimed at Ensuring the Sustainable Performance of Organizations”
Article

Audit Service Quality Perceived by Customers: Formative Modelling Measurement Approach

Faculty of Economics in Subotica, University of Novi Sad, 24000 Subotica, Serbia
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Author to whom correspondence should be addressed.
Academic Editor: Ionel Bostan
Sustainability 2021, 13(21), 11724; https://doi.org/10.3390/su132111724
Received: 3 October 2021 / Revised: 17 October 2021 / Accepted: 20 October 2021 / Published: 23 October 2021
The imperative to measure perceived service quality by a formative model in which it represents higher-order formative construct, consisting of reflective first-order constructs ((sub)dimensions), is defined in leading marketing literature in previous years. That approach is of special importance since model misspecifications were often occurring in perceived service quality measurement researches, which may lead to totally wrong conclusions. Furthermore, when it comes to the perceived audit service quality, according to the knowledge of the authors, this is the first implementation of the described approach. Besides the analysis of perceived quality dimensions (all of them originate from intensively used SERVQUAL instrument and are adopted to audit service quality: tangibles, reliability, responsiveness, assurance and empathy), the model included relations between quality and client’s satisfaction and loyalty. The results were obtained by processing 123 responses from Serbian companies. All dimensions of perceived quality influenced it positively and significantly (the strongest influence is related to assurance, followed by responsiveness; smaller coefficient with relatively similar value describes the influence of reliability; followed by empathy; the weakest is the impact of tangibles). Furthermore, research results pointed to the existence of positive relations between audit quality, satisfaction and loyalty. Hereby, satisfaction partially mediates the relationship between quality and loyalty. View Full-Text
Keywords: audit quality; higher-order model; reflective-formative model; satisfaction; loyalty audit quality; higher-order model; reflective-formative model; satisfaction; loyalty
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MDPI and ACS Style

Peštović, K.; Milicevic, N.; Djokic, N.; Djokic, I. Audit Service Quality Perceived by Customers: Formative Modelling Measurement Approach. Sustainability 2021, 13, 11724. https://doi.org/10.3390/su132111724

AMA Style

Peštović K, Milicevic N, Djokic N, Djokic I. Audit Service Quality Perceived by Customers: Formative Modelling Measurement Approach. Sustainability. 2021; 13(21):11724. https://doi.org/10.3390/su132111724

Chicago/Turabian Style

Peštović, Kristina, Nikola Milicevic, Nenad Djokic, and Ines Djokic. 2021. "Audit Service Quality Perceived by Customers: Formative Modelling Measurement Approach" Sustainability 13, no. 21: 11724. https://doi.org/10.3390/su132111724

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