Effect of perceived value on customer satisfaction on audit services of financial statements: Case study of auditing companies in Hanoi

• DOI: 10.56294/sctconf2024.1243
• Publication Date: 2024-10-15T11:42:59Z
• Authors: Vu Thuy Ha; Pham Huy Hung
• Keywords: Customer Satisfaction; Value (mathematics); Financial Audit

This study investigates the impact of perceived value on customer satisfaction financial statement audit services independent auditing firms in Hanoi.The used quantitative research design, interpretation, and use a survey questionnaire with Likert-type scale to measure (including quality value, based price, human emotional social value) satisfaction. The was distributed random sample 302 respondents, including CFOs; Accounting Managers; Business Owners; Audit Committee Members; Internal Auditors 168 selected client companies different industries sizes. Regression results standardized beta coefficient show that all five dimensions have positive satisfaction, Quality Value Emotional having strongest impact. Based results, some recommendations are made for such as prioritizing quality, improving optimizing prices, building strong relationships customers leveraging increase reporting services, so can improve competitive advantage build long-term