An Application Of The Conceptual Model Of Service Quality To Independent Auditing Services

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Karen F. Turner
Carol C. Bienstock
Ronald O. Reed


Audit Expectation Gap, Service Quality Model


Auditing’s expectations gap has been documented over the last 35 years beginning with Liggio (1974) who initially coined and defined the term.  Porter’s (1991) and Australian Education Research’s (2009) models explored this gap.  However, these models don’t recognize the auditors’ three customer groups: auditees, the public, and regulatory agencies.  Additionally, these models don’t consider communication’s role between auditors and their customer groups.  The  following discussion applies the service quality model (SERVQUAL) developed by Parasuraman, Zeithaml and Berry (1988 and 1991) to the audit expectation gap and makes recommendations for researching the components, causes, effects of and solutions to the auditing expectations. This model identifies expectation gaps between the service provider (the auditor) and its customers including the auditee, the financial statement user, and the regulatory agencies.  Nyeck, Morales, Ladhari, and Pons (2002, p. 102) concluded in a review article of SERVQUAL research”. . .the SERVQUAL model remains the most complete attempt to conceptualize and measure service quality.”


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