Please use this identifier to cite or link to this item: http://cmuir.cmu.ac.th/jspui/handle/6653943832/54215
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dc.contributor.authorNaruanard Sarapaivanichen_US
dc.contributor.authorPaul G. Pattersonen_US
dc.date.accessioned2018-09-04T10:09:38Z-
dc.date.available2018-09-04T10:09:38Z-
dc.date.issued2015-12-01en_US
dc.identifier.issn17412870en_US
dc.identifier.issn02662426en_US
dc.identifier.other2-s2.0-84945115940en_US
dc.identifier.other10.1177/0266242614524259en_US
dc.identifier.urihttps://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=84945115940&origin=inwarden_US
dc.identifier.urihttp://cmuir.cmu.ac.th/jspui/handle/6653943832/54215-
dc.description.abstract© 2014, © The Author(s) 2014. This article critically analyses how clients who have limited professional financial qualifications and experience evaluate the quality of highly customized, complex, intangible professional service such as financial audits. As the financial and business outcomes of an audit only become manifest over time, clients have difficulty in evaluating its technical worth. Consequently, it is critical to explore what motivates client likelihood of re-engaging an audit firm. This study of 519 small-firm clients of financial audit firms in Thailand demonstrats that, consistent with signaling theory, the quality of interpersonal communication, rather than technical quality, has the greatest impact on client perceptions of value-for-fee and, importantly, the likelihood of re-engaging the audit firm in the future.en_US
dc.subjectBusiness, Management and Accountingen_US
dc.titleThe role of interpersonal communication in developing small-medium size enterprise (SME) client loyalty toward an audit firmen_US
dc.typeJournalen_US
article.title.sourcetitleInternational Small Business Journal: Researching Entrepreneurshipen_US
article.volume33en_US
article.stream.affiliationsChiang Mai Universityen_US
article.stream.affiliationsUniversity of New South Wales (UNSW) Australiaen_US
Appears in Collections:CMUL: Journal Articles

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