Relationship among Auditor’s Communication Effectiveness, Rapport of Auditor and Executive, and Perceived Audit Quality of Small and Medium Enterprise Executives in Chiang Mai Province
DOI:
https://doi.org/10.14456/psruhss.2023.19Keywords:
Communication effectiveness, Perceived audit quality, Rapport, Small and medium enterprisesAbstract
This study aimed to examine the relationship between auditor’s communication effectiveness (communication style, information provision, and social dialogues), rapport between auditors and executives, and perceived auditing quality of small and medium enterprises registered as juristic person in Chiang Mai province. Questionnaires were used as a tool to collect data from 171 enterprise executives involving in an auditing process. Data obtained were, then, analyzed by using the Structural Equation Modeling: SEM. The findings presented that the auditor’s communication effectiveness in terms of communication style and information provision had statistically significant positive relationships with rapport developed between auditors and executives and perceived auditing quality. However, auditor’s communication effectiveness in terms of social dialogues did not have a statistically significant relationships with rapport developed between auditors and executives. Moreover, it had statistically significant negative relationships with perceived auditing quality. The results also pointed out that rapport developed between auditors and executives did not have a statistically significant relationships with perceived auditing quality.
References
นฤนาถ ศราภัยวานิช, มนทิพย์ ตั้งเอกจิต, สุวรรณา เลาหวิสทุธิ์ และวรัทยา แจ้งกระจ่าง. (2555). ความสัมพันธ์ระหว่างการสื่อสารระหว่างบุคคล การรับรู้ถึงคุณภาพการสอบบัญชี และการใช้บริการสอบบัญชีของผู้ประกอบการวิสาหกิจขนาดกลางและขนาดย่อมในประเทศไทย. วารสารคณะวิทยาศาสตร์การจัดการและสารสนเทศศาสตร์, 7(2), 49-58.
นฤนาถ ศราภัยวานิช. (2556). คุณภาพงบการเงินของวิสาหกิจขนาดกลางและขนาดย่อมในประเทศไทย. วารสารบริหารธุรกิจ เศรษฐศาสตร์และการสื่อสาร, 8(2), 21-30.
พิริยะ ผลพิรุฬห์. (2556) .บทบาทของวิสาหกิจขนาดกลางและขนาดย่อมไทยในระบบเศรษฐกิจสร้างสรรค์. วารสารเศรษฐศาสตร์ปริทรรศน์ สถาบันพัฒนศาสตร์, 7(1), 205-250.
ศุภรัศมิ์ ฐิติสกุลเจริญ. (2554). ทฤษฎีการสื่อสาร. (พิมพ์ครั้งที่ 3).กรุงเทพ: มหาวิทยาลัยเกษตรศาสตร์.
สถาบันพัฒนาและสนับสนุนผู้ประกอบการ SME (2561) .ธุรกิจน่าลงทุน เชียงใหม่. สืบค้น 3 กรกฎาคม 2561, จาก https://taokaemai.com.
สำนักงานส่งเสริมวิสาหกิจขนาดกลางและขนาดย่อม (2563). รายงานประจำปี 2562. สืบค้น 7 มิถุนายน 2564, จาก https://www.sme.go.th/upload/mod_download/download-20201103152522.pdf.
Aaker, D. A., Kumar, V., & Day, G. S. (2001). Marketing Research (7thed). New York: John Wiley and Son.
Andersen, P. H. (2001). Relationship development and marketing communication: An integrative model. Journal of Business and Industrial Marketing, 16(3), 167–182.
Ben-Sira, Z. (1980). Affective and instrument components in the physician-patient relationship: An additional dimension of interaction theory. Journal of Health and Social Behavior, 21, 170-180.
Benson, L. (1994). Profiting as an investment adviser. Practical Accountant, 27(8), 20–31.
Browne, M. W., & Cudeck, R. (1993). Alternative ways of assessing model fit. In Bollen, K. A. and Long, J. S. (Eds.), Testing structural equation models. Newbury Park (p. 136-162). California: Sage.
DeWitt, T., & Brady, M. K. (2003). Rethinking service recovery strategies: The effect of rapport on consumer responses to service failure. Journal of Service Research, 6(2), 193-207.
Duncan, T., & Moriarty, S.E. (1998). A communication-based marketing model for managing relationships. Journal of Marketing, 62(2), 1-13.
Fornelli, C. (2016). Improving audit quality through auditor communication. The CPA Journal (February), 10-12. Retrieved from https://www.cpajournal.com2016/02/01/improving-audit-quality-auditor-communication/
Gremler, D. D., & Gwinner, K. P. (2000). Customer-employee rapport in service relationships. Journal of Service Research, 3(1), 82-104.
Gronroos. C. (1990). Relationship Approach to Marketing in Service Contexts: The Marketing and Organizational Behavior Interface. Journal of Business Research, 20(1), 3-17.
Hu, L. T., & Bentler, P. M. (1999). Cutoff Criteria for Fit Indexes in Covariance Structure Analysis: Conventional Criteria versus New Alternatives. Structural Equation Modeling: a Multidisciplinary Journal, 6(1), 1-55.
Hair, F. J., Black, C. W., Babin, J. B., & Anderson, E. R. (2010). Multivariate Data Analysis (7thed). Upper Saddle River, New Jersey: Pearson Prentice Hall.
Kirchmajer, L., & Patterson, P. (2004). The role of interpersonal communication in the development of client trust and closeness in a SME professional service context. Small Enterprise Research, 12(1), 45-56.
Larrabee, J. H. (1995). The changing role of the consumer in health care quality. Journal of Nursing Care Quality, 9(2), 8-15.
MacCallum, R. C., Browne, M. W., & Sugawara, H. M. (1996). Power analysis and determination of sample size for covariance structure modeling. Psychological Methods, 1(2), 130–149.
Marsh, H. W., & Hocevar, D. (1985). Application of confirmatory factor analysis to the study of self-concept: First- and higher-order factor models and their invariance across groups. Psychological Bulletin Journal, 97, 562–582.
McEnroe, J. E., & Martens, S. C. (2001). Auditors’ and investors’ perceptions of the expectation gap. Accounting Horizons, 15(4), 345-358.
Sampet, J., Sarapaivanich, N., & Patterson, P. G. (2019). The role of client participation and psychological comfort in driving perceptions of audit quality: Evidence from an emerging economy. Asian Review of Accounting. 27(2), 177-195.
Sarapaivanich, N., Ekasingh, E., & Sampet, J. (2020, January.) Improving audit quality perception through auditor-client social relationship: The mediating role of rapport. Special joint conference 2020 facing the disruptive forces in global business: The way forward, Nairobi, Kenya.
Sarapaivanich, N., & Patterson, P. G. (2016). A contingency model of client repatronage in a financial auditing services context. Accounting Research Journal, 29(1), 106-130.
Sarapaivanich, N., & Patterson, P. G. (2015). The role of interpersonal communication in developing small-medium size enterprise (SME) client loyalty toward an audit firm. International Small Business Journal, 33(8), 882-900.
Sarapaivanich, N., Sampet, J., & Patterson, P. G. (2019). The impact of communication style on psychological comfort and trust in audit services. Accounting Research Journal. 32(4), 642-661.
Sharma, N., & Patterson, P. G. (2000). Switching Costs, Alternative Attractiveness and Experience as Moderators of Relationship Commitment in Professional, Consumer Service. International Journal of Service Industry Management, 11(5), 470-490.
Street, R. L. (1989). Patients’ Satisfaction with dentists’ communicative style. Health Communication, 1(3), 137-154.
Sudman, S. (1976). Quantitative studies in social relations, Applied Sampling. New York: Academies Press.
Wooten, T. (2003). Research about audit quality. Retrieved from http://www.nysscpa.org/cpajournal/2003/0103/dept/d014803.htm.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 Humanities and Social Sciences Journal of Pibulsongkram Rajabhat University
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Any articles or comments appearing in the Journal of Humanities and Social Sciences, Rajabhat Phibulsongkram University, are the intellectual property of the authors, and do not necessarily reflect the views of the editorial board. Published articles are copyrighted by the Journal of Humanities and Social Sciences, Rajabhat Phibulsongkram University.
