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The purpose of paper is to give recommendations to find the perfect recipe to delivering a client experience like no other.

The author's approach to this article was to not only research how others were providing an experience to their clients but to also interview existing and potential clients as to what they believe to be a great experience and how they might be accomplishing providing that experience to their clients in their businesses.

Each experience may be unique; however, the key is for it to be consistently delivered regardless of who the client is interfacing with within your organization. Your employees at all levels must understand what the experience looks like and how to deliver upon it each and every time they interface with a client.

There is not necessarily anything new to the approach of creating the client experience – just validation as to how you can go about doing so.

This study examines how three psychological factors (i.e. perceived experience quality, perceived similarity and client participation) that impact client evaluations of their recent audit experiences influence client satisfaction and trustworthiness, which, in turn, affect advocacy in an small- and medium-sized enterprise (SME) context. Furthermore, the study investigates whether the influence of the three psychological factors on client satisfaction and trustworthiness is contingent on client expertise.

The sample consisted of 744 SME executives from the following four regions: central, northern, eastern and southern Thailand. Data were collected using a survey questionnaire. Confirmatory factor analysis was conducted to ensure the reliability and validity of the scale before structural equation modeling was applied to analyze the data.

The results showed significant positive effects of the three psychological factors (perceived experience quality, perceived similarity and client participation) on client satisfaction and perceived trustworthiness. The moderating role of client expertise on the relationships is also found. More specifically, client expertise positively moderated the connections between experience quality and satisfaction, experience quality and trustworthiness and client participation and trustworthiness. Conversely, client expertise negatively moderated the similarity–satisfaction and similarity–trustworthiness relationships.

This study contributes to the audit literature by examining the role of psychological factor that impacts client satisfaction and perceived trustworthiness in the SME context. Moreover, the moderating role of client expertise is examined for the first time, providing new insights into the boundary condition of the relationship.

Previous research studies have noted that veterinarians are up to four times more likely to die by suicide than the general population. Studies have indicated possible catalysts for this increased risk, including exposure to euthanasia, depression, burnout, compassion fatigue, occupational stress, work–life imbalance and anxiety. With female veterinarians reporting higher rates of mental health issues and the fact that the ratio of female to male veterinarians is almost 2:1, the study focused on the female veterinarian population. Few research studies have been conducted to examine stressors directly related to human factors. The present study aims to examine the path to depression and burnout as it relates to positive versus negative interactions with human clients (owners of animal patients).

The study recruited 222 female veterinarians online (average age = 36.89). The participants completed three scales measuring (1) burnout; (2) depression, anxiety and stress; and (3) positive and negative experiences with human clients.

Using the structural equation modeling (SEM), the results showed contrasting patterns of positive versus negative client-related experience in relation to burnout and depression. Positive client experience showed a direct path to the lower levels of depression and client-related burnout while negative client experience revealed a non-direct path to depression but a direct path to more specific burnout such as client-related and work-related burnout.

Results of the study offered insight into the unique contribution of client-related experience in burnout and depression as positive versus negative client experience took on differential paths to depression and burnout.

Collaboration is thought to offer significant benefits over traditional contracts, however there is little existing research concerning how these benefits can be optimized. To address this gap, a survey investigated the impact of client characteristics on the time and cost efficiency of collaborative infrastructure projects. The paper aims to discuss these issues.

The survey of experienced senior practitioners of Australian collaborative infrastructure projects yielded 320 valid responses. Cluster analysis, one-way between group ANOVA tests and independent sample t-tests were used to confirm that three client characteristics are critical to time and cost performance: client sector (public/private); client experience with asset procurement; and client approach to price competition.

Projects procured by experienced private sector clients were found to meet targeted levels of performance, regardless of their approach to team selection. Among projects procured by experienced public sector clients, groups of relatively low and high performing projects could be distinguished, regardless of their approach to team selection. Projects run by teams selected competitively on non-price criteria prior to the pricing stage exhibited significantly better performance than those run by teams that competed on the price of the project to win the work.

This study focussed only on analysis of three client characteristics. Future research may consider a broader range of contextual variables. Results are based on perceptual data rather than objective data.

The findings show collaborative infrastructure clients in the construction sector should be less concerned about inexperience than they might have been, and more interested in single-team selection approaches than they might have been.

The results indicate significant performance differences between client types. In particular, experienced public sector clients had more polarized performance outcomes, compared to the private sector.

The purpose of this paper is to examine how levels of trait professional skepticism (i.e. professional skepticism based on personal traits) and different experiences with a specific hypothetical client (i.e. positive, negative, or none) affect audit judgments.

The paper is based on an experiment with auditing students, with one manipulated variable and one measured variable.

The results show that initial expectations are driven primarily by client experience except when none is present (then driven by trait), but the experience has greater influence on low trait skeptics. Participants who are more skeptical are more sensitive to fraud evidence at the evidence evaluation stage.

The study uses student participants which reduces generalizability of the results to other populations. However, students are advantageous participants for examining pure trait skepticism unaffected by audit experience.

The paper examines audit judgments at multiple stages of the audit decision‐making process to determine the impact on each stage. The results of this paper support concerns that audit quality is affected both by trait professional skepticism and prior client‐specific experiences.

The purpose of this paper is to examine whether and how auditors’ and audit clients’ IFRS-related experience alters auditors’ pricing decisions in the initial years of IFRS adoption in China.

The authors conduct the analysis by examining audit fees from 4,129 sample observations that issued A-shares in the Shanghai and Shenzhen stock exchanges from 2005 to 2008. The authors empirically test the association between audit premiums and auditors’ and auditees’ IFRS experience.

The authors find that auditors with IFRS experience charged significantly higher audit premiums in the initial years of IFRS adoption. The authors also find that audit clients’ with IFRS experience paid significantly lower incremental fees. The authors further find that the increased fees charged by audit firms with IFRS experience are independent of the degree of changes in the financial reporting complexity of their clients. In contrast, audit clients with IFRS experience paid lower incremental fees only when they underwent a high degree of changes in financial reporting complexity.

First, it is the understanding that this study is the first to provide evidence on the effect of audit clients’ experience on audit fees. Second, the measure of auditors’ expertise is independent of audit clients’ decisions and is a less noisy measure. Third, the findings complement the existing evidence from other countries regarding the effects of IFRS convergence on audit fees. Finally, this study empirically tests the effects of changes in financial reporting complexity on audit fees.

Dialectical behaviour therapy (DBT) has been widely used in a number of different settings with published outcomes and literature supporting its validity and efficacy. What is less understood is DBT’s application to forensic populations. The purpose of this paper is to qualitatively explore the experiences of high risk and adult male forensic clients (diagnosed with borderline personality disorder (BPD) and antisocial personality disorder (ASPD)) in a forensic adapted version of DBT.

Six clients who had completed four modules of DBT and individual therapy engaged in semi-structured interviews which were transcribed and analysed using thematic analysis.

The findings identified emerging themes relating to group processes and treatment outcomes. Specifically, the importance of motivation, shared learning, professionalism, reinforcement and reflection in creating a positive experience of DBT were identified. In addition clients identified feeling supported, a sense of belonging, personal achievement, increased knowledge and skills application as being part of their experience of DBT.

Whilst efforts were made to manage limitations, potential confounders include the impact of the researcher’s direct involvement in the facilitation of DBT and the small sample size.

This study provides support for the use of DBT with forensic males diagnosed with ASPD and BPD and the importance of the group component to the treatment modality. It emphasises the importance of group cohesion and the development of interpersonal factors including feeling supported, sense of belonging and a sense of achievement.

This paper provides a unique contribution to the understanding of the application of DBT with forensic male clients with personality disorder. It is the first known study to use qualitative methods to explore forensic male clients’ experiences of group and individual DBT. This paper provides insight into the key themes of clients’ experiences of DBT. These identified themes lend support to the importance of motivation of clients and the experience of shared learning, reinforcement and reflection. Furthermore, feeling supported, having a sense of belonging and a sense of personal achievement were identified as key to the positive experience of clients.

The following is an introductory profile of the fastest growing firms over the three-year period of the study listed by corporate reputation ranking order. The business activities in which the firms are engaged are outlined to provide background information for the reader.

Valuers should independently assess market value. The purpose of this article is to analyze whether the valuation behavior remains independent when commissioned by publicly listed companies in Taiwan.

This study used both quantitative and qualitative methods. Quantitative data analysis was used to examine the estimated premium ratio and estimated divergent ratio with the independent sample t test and Wilcoxon-Mann-Whitney test. To complement and validate the quantitative analysis, open-ended questionnaires were conducted, providing additional insights into the research findings.

The results showed that there is a significant difference in estimated valuations commissioned by representatives of buyers and sellers, and the estimated premium ratios commissioned by representatives of buyers were higher than those of sellers. Furthermore, the open-ended questionnaires results indicate that these findings may be influenced by clients for less experienced appraisers. However, for senior appraisers, this is seen as an action to gain a better understanding of the valuation purpose and always within a reasonable price range. In addition, client influence is not a static factor; it may transform into the valuer's behavior as the appraiser's experience grows and deepens.

It is difficult to obtain valuation reports commissioned by representatives of both buyers and sellers for the same property transactions. In this study, data were obtained from the Market Observation Post-System (MOPS) in Taiwan. As valuation reports could not be obtained, estimated valuations and transaction prices are used to calculate estimated premium ratio and estimated divergent ratios.

Previous investigations of the client effect have been conducted using qualitative methods including questionnaire surveys, in-depth interviews and experimental design. However, these studies are subject to moral hazard. This study may be the first study that has access to data on valuations for both buyers and sellers in such a formal setting.

To date, empirical and conceptual models of relationship marketing have focused almost exclusively on a range of direct antecedents and mediator variables to explain variations in a dependent variable – usually relationship commitment. No attempt has been made to examine under what conditions these various antecedents have a stronger/weaker impact on relationship commitment. This paper extends the relationship marketing literature by testing a contingency model to assess the impact of trust and service satisfaction on relationship commitment under conditions of varying switching costs, alternative attractiveness and experience‐based norms, in the context of a professional consumer service. Employing a sample of 201 clients of financial planning services, we test 11 hypotheses formulated on the basis of a review of the services and relationship marketing literature, and a series of qualitative interviews with clients. The results clearly indicate that the impact of trust and satisfaction vary according to contingency conditions of switching costs, attractiveness of alternatives and client experience.