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

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

ISSN: 1138-4891

Year of publication: 2017

Volume: 20

Issue: 2

Pages: 167-175

Type: Article

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

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

Abstract

The purpose of this paper is to assess the validity of an instrument designed to measure the perceived audit quality service by customers. Its utility the ability to carry out from this instrument the research and standard-setter necessary for, as an ultimate goal, improving and adapting the audit service to the needs of stakeholders. For this, and in order to establish what the dimensions and variables that compose the scale are, we discuss why they are grouped in a certain way and their differences with the initial model of Parasuraman et al. (1988). Our results show that we face a consistent factorial structure and items that appear to accurately measure the variables proposed, so we have enough empirical evidence to support the instrument that measures the audit quality service as a clearly defined construct.

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