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  • Công bố khoa học và công nghệ Việt Nam

5

Kinh doanh và quản lý

Đỗ Đức Tài(1), Trần Mạnh Dũng(2)

Xây dựng mô hình nghiên cứu ảnh hưởng của chất lượng dịch vụ kiểm toán đến lòng trung thành của khách hàng

Designing the models of the impact of audit quality on auditees’ loyalty

Khoa học và Công nghệ (Đại học Công nghiệp Hà Nội)

2022

2

162-168

1859-3585

Xây dựng, Chất lượng, Dịch vụ kiểm toán, Lòng trung thành, Khách hàng

Audit quality, loyalty, satisfaction, audit firms

Trong bối cảnh nền kinh tế thị trường với tốc độ hội nhập ngày càng nhanh và sâu rộng thì việc duy trì khách hàng trở nên quan trọng đối với các doanh nghiệp. Các doanh nghiệp quan tâm tới việc duy trì và phát triển lòng trung thành của khách hàng đối với sản phẩm và dịch vụ của mình. Lòng trung thành của khách hàng đặc biệt quan trọng trong bối cảnh các doanh nghiệp đang trong giai đoạn tăng trưởng thấp. Thông qua tổng quan nghiên cứu và khung lý thuyết về chất lượng kiểm toán và lòng trung thành, với phương pháp nghiên cứu định tính có gắn với chủ thể kiểm toán là các doanh nghiệp kiểm toán độc lập trong nước, nhóm tác giả đề xuất mô hình cho các nghiên cứu thực nghiệm về ảnh hưởng của chất lượng dịch vụ kiểm toán đến lòng trung thành của khách hàng.

In the context of the market economy with high and deep level of integration, the keeping customer plays more and more important for auditors. Firms have long paid attentions to keep and enhance then customer loyalty to their products and services. Customer loyalty plays a more important role in the firms with the low growth rate development. Through literature review and theoretical framework of audit quality and customer’s loyalty, we employed the qualitative research and based on local independent auditing firms. Then we, suggested research model of audit quality influencing auditee’s loyalty. 
 

TTKHCNQG, CVt 70

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