Elaboración y validación de un instrumento de medida de la calidad del servicio de auditoría

  1. Laura Sierra García 1
  2. Manuel Orta Pérez 2
  3. Francisco Javier Moreno García 2
  1. 1 Universidad Pablo de Olavide
    info

    Universidad Pablo de Olavide

    Sevilla, España

    ROR https://ror.org/02z749649

  2. 2 Universidad de Sevilla
    info

    Universidad de Sevilla

    Sevilla, España

    ROR https://ror.org/03yxnpp24

Revista:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Año de publicación: 2017

Volumen: 20

Número: 2

Páginas: 167-175

Tipo: Artículo

DOI: 10.1016/J.RCSAR.2016.10.001 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

Otras publicaciones en: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Resumen

El propósito de este estudio es evaluar la validez de un instrumento dise˜nado para medir la calidad del servicio de auditoría percibida por los clientes. Su utilidad es llevar a cabo, a partir de él, investigaciones y estudios para, como fin último, mejorar y adecuar el servicio de auditoría a las necesidades de los respectivos agentes que interactúan en él. Para ello, y con el fin de conseguir establecer cuáles son las dimensiones y variables que componen esa escala, hemos analizando el porqué se agrupan de una determinada forma y las diferencias con el modelo inicial de Parasuraman et al. (1988). En los resultados observamos que estamos ante una estructura factorial consistente y unos ítems que parecen medir adecuadamente las variables propuestas, por lo que contamos con suficiente evidencia empírica que apoye el instrumento que mida la calidad del servicio de auditoría como constructo claramente definido.

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