审计关系质量对会计师事务所客户忠诚影响的实证研究

An Empirical Research on the Impact of Audit Relationship Quality on Customer Loyalty to Accounting Firm

影响客户忠诚的因素很多,随着国内审计市场的对外开放,审计关系质量维度对会计师事务所客户忠诚的影响日益突出,论题通过问卷调查进行验证。审计关系质量是一个高阶概念,由满意、信任、承诺、交流、关系独立和关系稳固六个维度构成,各维度对会计师事务所客户忠诚均有正向影响。实证结果表明,满意、信任及承诺三个维度对会计师事务所客户行为忠诚有显著的正向影响,交流、信任及承诺三个维度对会计师事务所客户认知忠诚有显著的正向影响,而关系独立及关系稳固两个维度对行为忠诚和认知忠诚均未能通过显著性检验。

Among many customer loyalty impacting factors,the dimensions of audit relationship quality increasingly stands out along with the opening of domestic auditing market to outside world.This research verified it through a questionnaire and found that audit relationship quality,as a high order concept,consists of six dimensions： satisfaction,trust,commitment,communication,independent relations and stable relations,and all dimensions have positive impact on customer loyalty to accounting firm.Empirical results show that,to accounting firm,satisfaction,trust and commitment have significant positive impact on customer＇s behavioral loyalty and so do communication,trust and commitment on customer＇s cognitive loyalty;while,the dimensions of independent and stable relations failed the significance test.