Relationship between Communication Style, Perceived Audit Quality, and Clients’ Satisfaction in Non – Listed Companies


  • Thanwa Sunphichai Department of Accounting, Faculty of Business Administration, Chiang Mai University
  • Attapong Peeracheir Department of Accounting, Faculty of Business Administration, Chiang Mai University
  • Naruanard Sarapaivanich Department of Accounting, Faculty of Business Administration, Chiang Mai University


Communication Style, Perceived Audit Quality, Clients’ satisfaction, Non- listed Company


The objective of this research is to understand the relationship between (1) communication style, (2) perceived audit quality, and (3) clients’ satisfaction. This research collected data from 423 participants from non-listed companies using a highly structured questionnaire. Data were analyzed using Structural Equation Model (SEM).

The results of this research reveal that affiliation communication style has significantly positive effect on perceived audit quality and clients’ satisfaction. However, dominance communication style does not have any significant effect on perceived audit quality or clients’ satisfaction. Moreover, it was found that perceived audit quality has significantly positive effect on clients’ satisfaction.


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How to Cite

Sunphichai, T., Peeracheir, A., & Sarapaivanich, N. (2022). Relationship between Communication Style, Perceived Audit Quality, and Clients’ Satisfaction in Non – Listed Companies. Business Administration and Management Journal Review, 14(2), 76–91. Retrieved from



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