ABSTRACT

The results of the empirical study indicate that the service quality instrument with five-dimension provides good measurement of service quality in the context of professional audit business; only one (i.e., empathy) out of five dimensions of service quality were statistically significant related to customer satisfaction, service quality has a positive effect on customer satisfaction, firm image and the price service have positive impact on customer satisfaction, and the price of service directly influences service quality. The impact on satisfaction from highest to lowest in order was, overall firm image, price compared to quality and service quality (empathy), respectively. This tells us the firm image is the most important factor to customer satisfaction, price next and service quality last from firms’ perspective. From the study empirical results, we may infer that the client believe that no matter which audit firm they choose, should have a certain degree of service quality guaranteed in the highly competitive battle field. From the study results, audit firms must give timely service, Audit firms’ staff must always be ready to help client but not in the form of compromising, Audit firms always improves its ability by following technical training in the area of client industry and audit firms should provide services as required. This research result can be made as input related to policy improvement of audit quality, especially in improving auditor understanding in area of client industry with a more regular perform of technical training in the area of client industry. Price, firm image and service quality had a positive relationship with customer satisfaction. The impact on satisfaction from highest to lowest in order was, overall firm image, price compared to quality and service quality (empathy), respectively. This tells us the firm image is the most important factor to customer satisfaction, price next and service quality last from firms’ perspective. From the researcher’s empirical results, the researcher may infer that the client believe that no matter which audit firm they choose should have a certain degree of service quality guaranteed in the highly competitive battle field.

Key Words: Relationship between audit quality attributes and client satisfaction for companies listed at the Nairobi Securities Exchange