ASSESSMENT OF SERVICE QUALITY AND CUSTOMERS' SATISFACTION WITH AUDIT FIRMS IN NIGERIA: IS THERE ANY SIGNIFICANT CUSTOMER
The study investigates the existence of customer gaps between customers satisfaction and audit firms’ service quality. KPMG which is the one of the four biggest audit firms in Nigeria is used as a case study. A survey of their clients from three different organizations’ includes 76 respondents which rated the services of the audit firm using the SERVQUAL model. Summary of statistics, t test and percentages are applied in analyzing the responses of the respondents based on the five dimensions of SERVQUAL which include reliability, responsiveness, tangibility, assurance and empathy. Assessment of customer gaps existence is based on the different ratings from customers about quality of service of some professionals and audit services in Nigeria is yet to be explored by any researcher before. The information about consumer satisfaction especially customer gaps is necessary for improving the relationship between auditors and their clients. Customer gap is examined based on expectation and perception of the customers as they rate the services of the audit firm using the five dimensions. Findings from the study reveal that there exist negative customer gap in terms of reliability, responsiveness, assurance and empathy. This means that the audit firm has not performed up to the expectation of their clients in these aspects. However, positive gap is noticed in terms of tangibility, meaning that the customers are satisfied with this dimension.
|Keywords: SEVQUAL, Customers’ satisfaction, Customers’ loyalty, Tangibility|
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