20.500.12556/DKUM-58753 ZADOVOLJSTVO NAROČNIKOV S KAKOVOSTJO ZUNANJE REVIZIJE REVIZIJSKIH DRUŽB V SLOVENIJI Audit Client Satisfaction with Audit Companies in Slovenia V raziskavi obravnavamo zadovoljstvo naročnikov V Sloveniji s kakovostjo zunanje revizije kot jo zaznava poslovodstvo in vodstveni kader (vodja financ, vodja računovodstva) v oddelku financ in računovodstva. Primerjava je narejena na naročnikih Velike štirice in drugih revizijskih družb. V raziskavi smo uporabili vprašalnik s 23 vprašanji o sestavinah kakovosti in dveh splošnih vprašanjih o zadovoljstvu naročnikov z revizijsko družbo in revizijsko ekipo. Sestavine kakovosti so bile povzete po raziskavah Carcello et al. (1992), Behn et al. (1997), Saxby et al. (2004) in Iskandar et al. (2010). Vprašalnik je povzemal zaznavanje poslovodstva in vodstvenih delavcev v financah in računovodstvu glede sestavin kakovosti revizije in njihovo stopnjo zadovoljstva z revizijo. Rezultati raziskave so pokazali, da naročniki sestavine kakovosti revizijskih družb ocenjujejo z višjo stopnjo strinjanja kot pa sestavine kakovosti revizije, ki se nanašajo na revizijsko ekipo. V raziskavi smo prav tako pokazali, da ni statistične različnosti v zadovoljstvu naročnikov s kakovostjo revizije revizijskih družb Velike štirice in drugih revizijskih družb. Nadaljnja analiza je pokazala, da je zadovoljstvo naročnikov statistično pomembno povezano z naslednjimi štirimi sestavinami kakovosti, ki se nanašajo na družbo: odzivnost na naročnikove potrebe, tehnična usposobljenost pri uporabi računovodskih in revizijskih standardov, zavezanost h kakovosti in neodvisnost. Rezultati so prav tako pokazali, da je zadovoljstvo naročnikov statistično pomembno povezano z naslednjimi sestavinami kakovosti revizije, ki se nanašajo na revizijsko ekipo: prijaznost, zaupanje, komunikacija in izkušnje z naročnikom in panogo. This study examines client satisfaction over audit service in Slovenia as perceived by the company management and employees in finance and accounitng department (CFO, head of accounitng) and its relationships with audit quality attributes. Comparisons of audit client satisfaction are made between Big 4 and non-Big 4 firms. The study employs the Carcello et al. (1992), Behn et al. (1997), Saxby et al. (2004) and Iskandar et al. (2010) research instrument consisting of 23 questionnaires of audit quality attributes and two items of client satisfaction of audit performance at the firm and team levels. The questionnaire solicits perceptions of management and employees in finance and accounting department over the quality attributes of auditors and their level of satisfactions with audit services. Results show that quality attributes of audit firm are ranked higher than quality attributes of audit team. There is no significant difference in client satisfaction over the performance of audit between the Big 4 and non-Big 4. Further analysis shows that client satisfaction is significantly related to four audit firm quality attributes, i.e., responsiveness, knowledgeability of accounting and auditing standards, commitment of audit firm to quality audit and independence. Results also show that client satisfaction is significantly related to certain quality attributes of audit team, i.e. politeness, trustworthiness, communication with client and experience with client and industry. revizija zadovoljstvo naročnikov s kakovostjo revizije sestavin kakovosti revizije audit audit client satisfaction audit quality attributes true true false [P. Veršič] Slovenski jezik Angleški jezik Magistrsko delo 2016-04-26 10:17:41 2016-09-14 12:46:10 2022-06-17 03:07:35 2019-07-11 10:50:42 2016 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 657.6 12489244 URN:SI:UM:DK:GTRNQX2U MAG_Versic_Patricija_2016.pdf MAG_Versic_Patricija_2016.pdf 1 63B0705CFE9848EFC36958EE1F97BFD3 bfae1beda49cc9bf1995ae99f0d34c675601e7636df959291abe9c2151b44c98 8228e184-7c0c-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=92214 Ekonomsko-poslovna fakulteta 0 0 0