Elaboración y validación de un instrumento de medida de la calidad del servicio de auditoría

Development and validation of a measuring instrument of the quality audit service

  • Laura Sierra García Departamento de Economía Financiera y Contabilidad, Universidad Pablo de Olavide, Sevilla, España https://orcid.org/0000-0001-8880-0683
  • Manuel Orta Pérez Departamento de Contabilidad y Economía Financiera, Universidad de Sevilla, Sevilla, España
  • Francisco Javier Moreno García Departamento de Contabilidad y Economía Financiera, Universidad de Sevilla, Sevilla, España
Palabras clave: Calidad, Auditoría, Servqual, Fiabilidad, Validez

Resumen

El propósito de este estudio es evaluar la validez de un instrumento diseñado para medir la calidad del servicio de auditoría percibida por los clientes. Su utilidad es llevar a cabo, a partir de él, investigaciones y estudios para, como fin último, mejorar y adecuar el servicio de auditoría a las necesidades de los respectivos agentes que interactúan en él.

Para ello, y con el fin de conseguir establecer cuáles son las dimensiones y variables que componen esa escala, hemos analizando el porqué se agrupan de una determinada forma y las diferencias con el modelo inicial de Parasuraman et al. (1988).

En los resultados observamos que estamos ante una estructura factorial consistente y unos ítems que parecen medir adecuadamente las variables propuestas, por lo que contamos con suficiente evidencia empírica que apoye el instrumento que mida la calidad del servicio de auditoría como constructo claramente definido.

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Publicado
01-07-2017
Cómo citar
Sierra García, L., Orta Pérez, M., & Moreno García, F. J. (2017). Elaboración y validación de un instrumento de medida de la calidad del servicio de auditoría. Revista De Contabilidad - Spanish Accounting Review, 20(2), 167-175. https://doi.org/10.1016/j.rcsar.2016.10.001
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