Determinants of behavioural intentions in the audit market

2019 ◽  
Vol 11 (1) ◽  
pp. 87-103
Author(s):  
Asmerom Atewebrhan Ghebremichael

PurposeThis study uses conceptualizations and models of service quality and behavioural intentions from the service marketing and audit quality literature to investigate the influence of supervisory board members’ perceptions about various dimensions of audit quality on their behavioural intentions. These dimensions pertain to auditor’s technical competence, functional (service) quality and auditor independence.Design/methodology/approachA survey of supervisory board members of large and medium companies in The Netherlands is made to identify audit quality dimensions. The multivariate analysis is used to identify the quality dimensions influencing supervisory board members’ behavioural intentions.FindingsOverall, the author’s results indicate that the quality dimensions identified in this study have significant influence mainly in the supervisory board members’ intention to refer their auditors to an acquaintance. In this regard, the salient determinants are the functional quality dimensions and auditor independence. The technical quality dimensions are not found to be crucial. In contrast, most of the quality dimensions are not significant determinants of supervisory board members’ intention to retain or recommend the purchase of non-audit services from the auditor albeit having a minor influence. The results have some implications for regulators and audit firms.Research limitations/implicationsThe author’s results are limited by the low response rate that did not allow us to conduct factor analysis on all the functional and technical variables at the same time.Originality/valueThis paper is the first to integrate service quality and behavioural intentions concepts from the marketing literature and auditing literature and apply it in a corporate governance setting.

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Neale J. Slack ◽  
Gurmeet Singh ◽  
Jazbeen Ali ◽  
Reshma Lata ◽  
Karishma Mudaliar ◽  
...  

PurposeThe purpose of this study is to investigate the effect of fast-food restaurant service quality (compound effect of food quality, physical environment quality and employee service quality) and its dimensions (when acting independently) on customer perceived value, satisfaction and behavioural intentions.Design/methodology/approachData was collected from 400 fast-food restaurant customers in Fiji using a public-intercept survey. The study used descriptive and inferential analysis. This research also used backward elimination multiple regressions to test the hypotheses of this study.FindingsThe compound effect of fast-food restaurant service quality dimensions on customer perceived value revealed food quality and physical environment quality are significant determinants of customer perceived value, however employee service quality is not. In contrast, the effect of the fast-food service quality dimensions acting independently on customer perceived value revealed the three dimensions are significant determinants of customer perceived value. Results also confirmed that customer perceived value is a significant determinant of customer satisfaction and customer satisfaction is a significant determinant of behavioural intentions.Research limitations/implicationsThis study highlights to fast-food restaurateurs and marketers the importance of determining the compound effect of fast-food restaurant service quality dimensions, delivering the right combination of fast-food restaurant service quality dimensions to customers and not singling out dimensions in an attempt to enhance restaurant service quality.Originality/valueThis study makes important contributions towards understanding the compound effect of fast-food restaurant service quality dimensions and the independent effect of these dimensions on the formation of customer perceived value, customer satisfaction and behavioural intentions.


2018 ◽  
Vol 36 (2) ◽  
pp. 256-276 ◽  
Author(s):  
Kanokkarn Snae Namahoot ◽  
Tipparat Laohavichien

Purpose The purpose of this paper is to examine the relationships among five dimensions of service quality towards the overall behavioural intentions to use internet banking in Thailand and explain the indirect effects between service quality and behavioural intentions to use internet banking using perceived risk and trust as the mediating variables. Design/methodology/approach A multi-stage sampling procedure was performed to select the 505 respondents for this study. The participants were selected based on their experiences using internet banking in Thailand. The data obtained from the participants was analysed using a structural equation modelling approach. Findings The results show that service quality, perceived risk and trust influence behavioural intentions to use internet banking. This study primarily aims to find out whether perceived risk and trust worked as a mediator variable between service quality and behavioural intentions to use internet banking. The study will be useful for the developers of internet banking, when they are implementing and developing a system that is in accordance with the needs and lifestyles of the potential users; and CEOs, to create strategies and relevant policies to achieve competitive advantage. Originality/value Literature has focused on understanding service quality dimensions that influence the behavioural intentions to use internet banking. By expanding on the previous research in internet banking, this paper empirically examines the overall direct and indirect influences between service quality, perceived risk, trust and behavioural intentions.


2015 ◽  
Vol 7 (2/3) ◽  
pp. 152-169 ◽  
Author(s):  
Gerson Tontini ◽  
Júlio Cesar da Silva ◽  
Eliane Fátima Strapazzon Beduschi ◽  
Elis Regina Mulinari Zanin ◽  
Margarete de Fátima Marcon

Purpose – The purpose of this paper is to consider the nonlinear impact of online retail stores’ quality dimensions on general customer satisfaction and loyalty. Design/methodology/approach – Using a quantitative approach, 429 online users answered a closed questionnaire regarding their present satisfaction with 26 service attributes, their general satisfaction and loyalty. Using factorial analysis with Varimax rotation, five service-quality dimensions are studied: service accessibility/speed, fault recovery, buying reliability, service and site flexibility and site interaction/feedback. Penalty and reward contrast analysis identifies the Kano model classification of the service-quality dimensions, and the nonlinear impact of these dimensions, and customer satisfaction, on customer loyalty. Findings – The results show that there is a nonlinearity between quality dimensions, customer satisfaction and loyalty. The dimension “service accessibility/speed” has a one-dimensional impact on customer satisfaction, but with higher reward impact than penalty impact. “Fault recovery” is a “must-be”, “buying reliability” and “service flexibility” are “attractive” and “site interaction/feedback” is one-dimensional. Besides, the dimension “service accessibility/speed” has also a direct impact on loyalty if achieving above-average performance, thus reinforcing general customer satisfaction. Originality/value – Few previous papers explore this nonlinearity in online retail services. So, future studies should lead to a theoretical and practical understanding of managing these services. Understanding this nonlinearity may help companies to better identify what improve or offer to customers.


2017 ◽  
Vol 35 (3) ◽  
pp. 411-430 ◽  
Author(s):  
Rishi Kant ◽  
Deepak Jaiswal

Purpose In the present competitive scenario in the Indian banking industry, service quality has become one of the most important facets of interest to academic researchers. The purpose of this paper is to determine the dimensions of perceived service quality and investigate their impact on customer satisfaction in the Indian banking context, with special reference to selected public sector banks in India. Design/methodology/approach On the basis of the empirical study, the authors validate a measurement model using structural equation modeling for investigating the impact of perceived service quality dimensions on customer satisfaction. The study sample consists of 480 respondents in the National Capital Region (NCR) of India; the data were collected through a structured questionnaire utilizing a seven-point Likert scale while implementing a purposive sampling technique. Findings The perceived service quality dimensions identified were tangibility, reliability, assurance, responsiveness, empathy, and image. The empirical findings revealed that “responsiveness” was found to be the most significant predictor of customer satisfaction. On the other hand, “image” (corporate image) has a positive but the least significant relationship with customer satisfaction followed by all other constructs. The exception is “reliability,” which is insignificantly related to customer satisfaction in Indian public sector banks. Research limitations/implications The study cannot be generalized in the context of Indian banking sectors, as it only focused on the public sector. The findings of this study suggest that the six dimensions of perceived service quality model are a suitable instrument for evaluating bank service quality for public banks in India. Therefore, bank managers can use this model to assess the bank service quality in the context of Indian public sector banks. Originality/value There is dearth of research focusing on corporate image as a dimension of perceived service quality and its effect on customer satisfaction in the Indian banking context. Furthermore, similar studies were rarely found in the Indian context, especially within the public banking sector. Hence, this paper attempts to accomplish the research gap by empirically testing the satisfaction level of a large sample of the population in NCR toward six dimensions of perceived service quality rendered by selected public sector banks in India.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Marie Schill ◽  
Delphine Godefroit-Winkel

Purpose Drawing on the stimulus–organism–response (S-O-R) framework, this study presents an original model examining the influence of environmental corporate social responsibility (CSR), luxury and service quality dimensions on consumer emotions that in turn influence consumer attitudes towards the shopping mall. Design/methodology/approach Structural equation modeling is applied to data from a sample of 706 French consumers to test the hypotheses. Findings The results highlight the importance of environmental CSR, luxury and service quality dimensions as stimuli influencing positively consumer emotions, which in turn positively influence consumer attitudes. Research limitations/implications This study extends prior work in the field of services marketing and the S-O-R framework while considering environmental CSR, luxury and service quality dimensions as relevant stimuli. It further contributes to the literature of the shopping mall while examining relevant and unexplored antecedents to consumer emotions. Practical implications This paper provides tailored recommendations for shopping mall managers. It details how managers can use environmental CSR and luxury dimensions besides service quality as relevant stimuli in their positioning strategies to enhance consumer emotions and attitudes. Originality/value This study provides novel insights into shopping mall dimensions, i.e. environmental CSR, luxury and service quality, influencing consumer responses.


2017 ◽  
Vol 8 (3) ◽  
pp. 292-307 ◽  
Author(s):  
Kostantinos Alexandris ◽  
Nicholas Theodorakis ◽  
Kiki Kaplanidou ◽  
Dimitra Papadimitriou

Purpose The purpose of this paper is twofold: to investigate if the three service quality dimensions (service environment, interaction and outcome quality), proposed by Brady and Cronin (2001), influence the development of event loyalty, among runners of the “‘Alexander the Great’ International Marathon”, and to test if running loyalty moderates the relationship between event quality and event loyalty. Design/methodology/approach In all, 368 runners participated in the study and filled the Sport Event Quality Questionnaire (Theodorakis et al., 2015) and an adjusted version of the Leisure Involvement Questionnaire (Kyle et al., 2010). Findings The results indicated that only the service environment and outcome dimensions contributed significantly to the prediction of event loyalty, while, and in contrast to other sport services, interaction quality was not shown to be an important determinant for the development of event loyalty. Furthermore, running involvement was shown to play a moderating role in the relationship between event quality and event loyalty. Service quality is more important for the development of event loyalty among low- than high-involved runners. The theoretical and applied implications of these results are discussed. Research limitations/implications The study provided results on how high- and low-involved runners perceive event quality, and for which of these groups the event quality is an important antecedent for the development of event loyalty. Practical implications Investigating the moderating role of involvement on the relationship between service quality and loyalty has also applied value. While committed runners have been traditionally seen as a key target group for event marketing professionals, the majority of runners in city marathons today are more leisure oriented. The increase in the number of leisure runners is actually the reason for the rapid growth of city marathons in the last few years. Meeting the needs of these leisure runners and increasing their loyalty levels is therefore a key task for marathon marketers today. Originality/value This study contributes to the literature, as for the first time it explores the moderating role of involvement on the relationship between service quality and loyalty in the context of a sport event.


2015 ◽  
Vol 7 (1) ◽  
pp. 107-119 ◽  
Author(s):  
Jon Sundbo

Purpose – This paper aims to analyse the movement in the focus on customers within service management and marketing theories and service research that has taken place during the past three decades. The paper addresses the question: How did we, in service research, change from emphasizing quality to emphasizing experience? Design/methodology/approach – The paper analyses developments in service and experience theories. Experience has come onto the theoretical agenda, both in its own right and as a concept within service marketing and management theory. Findings – Experience has increasingly been a concept that has replaced quality in service marketing theories. However, an independent experience economy paradigm has also emerged. Recently, the societal emphasis on productivity may lead back to functional quality re-emerges in theories; however, it will most likely be in a new version. Originality/value – This analysis is a profound theory-critical analysis of the actually very widely used concept experience in service theories. The analysis present an understanding of what experience means in these theories and how it relates to the quality concept. This is an original contribution to a deeper understanding of service marketing and service quality theories.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tejas R. Shah ◽  
Tejal T. Shah

Purpose The purpose of the study is to explore and analyze m-car rental service quality dimensions. Design/methodology/approach Exploratory factor analysis method is applied to explore the m-car rental service quality dimensions. Further, confirmatory factor analysis is done to prove the reliability and validity of the factors using AMOS 22.0. Findings The results reveal the m-car rental service quality dimensions: ambient quality, technical quality, comfort, safety and employee service, mobile convenience, mobile responsiveness, mobile efficiency and reliability and mobile safety and billing. Research limitations/implications The explored dimensions of car rental services are in Indian environment. So, these dimensions can be further validated in other similar cultural context. Practical implications The proposed measurements can also be applied to measure and compare the service quality performance of car rental firms. Originality/value Current literature does not confirm the stable factor structure of m-car rental service quality. This study confirms the reliable and valid dimensions of care rental service through mobile app.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ruoqing Zhang ◽  
Minjoon Jun ◽  
Sergio Palacios

PurposeThe present study seeks to identify the salient mobile shopping (m-shopping) service quality dimensions as perceived by mobile shoppers (m-shoppers) and examines the linkages between the derived m-shopping service quality dimensions, customer trust and customer loyalty.Design/methodology/approachThe research instrument is developed based upon the mostly validated measures of prior studies. A pretest of the questionnaire is conducted to assess the content validity of the measurement scales. An online survey is used to collect the required data. We employ structural equation modeling (SEM) to analyze data collected from 286 m-shoppers.FindingsWe identify five key m-shopping service quality dimensions: responsiveness, personalization, ease of use, aesthetics and perceived risk based on an extensive review of relevant literature. The SEM results show that all the five m-shopping service quality dimensions significantly impact, directly and/or indirectly, customer loyalty. Moreover, the results show that trust plays a partial mediating role in the effects of responsiveness and personalization on loyalty; a full mediating role in the effects of aesthetics and perceived risk on loyalty and no mediating role in the effect of ease of use on loyalty.Practical implicationsMobile retailers (m-retailers) can use the quality measurement tool developed in this study to detect service quality weaknesses and strengths. Based on their quality assessment, m-retailers can effectively allocate corporate resources to the important service quality attributes uncovered by this study, thereby improving their overall service quality performance and in turn expanding their loyal customer base.Originality/valuePrior studies have demonstrated that service quality and customer trust play a pivotal role in enhancing customer loyalty in both offline and online settings. Unfortunately, no research has empirically examined the relationships between service quality dimensions, trust and loyalty in the context of m-shopping. Therefore, a major contribution of this study is to address this research gap and add knowledge to the limited body of post-adoption m-shopping research.


2019 ◽  
Vol 75 (2) ◽  
pp. 402-413 ◽  
Author(s):  
Lamya Abbas Darwish Abdulla Lari ◽  
Shilpa Iyanna ◽  
Fauzia Jabeen

Purpose The purpose of this paper is to identify dimensions of theme park quality from an Islamic perspective and develop a framework to examine the interrelationships between theme park service quality dimensions, visitor delight and visitor loyalty in theme parks in the United Arab Emirates (UAE). Design/methodology/approach The study is based on a detailed literature review and analysis of visitors’ comments on TripAdvisor.com about their experience in theme parks in the UAE. Findings Theme park service quality can be assessed across 4 main dimensions (physical environment, interaction, consumables and access) and 13 sub-dimensions. A relationship is proposed between these dimensions and visitors’ delight, with visitor loyalty a consequence of visitor delight. Nationality is proposed to have a moderating effect on the delight–loyalty relationship. Originality/value This study attempts to propose a model for theme park service quality that reflects both traditional dimensions of service quality and dimensions related to Islamic attributes. It is one of very few attempts to investigate theme park visitors’ perception of service quality and its relation to delight and loyalty in the UAE. It is also, as far as the authors are aware, the first study to investigate the moderating effect of nationality on the delight–loyalty relationship.


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