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Article
Publication date: 1 September 2023

Awni Rawashdeh

The advent of technology has propelled audit firms to incorporate AI-based audit services, bringing the relationship between audit clients and firms into sharper focus…

Abstract

Purpose

The advent of technology has propelled audit firms to incorporate AI-based audit services, bringing the relationship between audit clients and firms into sharper focus. Nonetheless, the understanding of how AI-based audit services affect this relationship remains sparse. This study strives to probe how an audit client's satisfaction with AI-based audit services influences their trust in audit firms. Identifying the variables affecting this trust, the research aspires to gain a deeper comprehension of the implications of AI-based audit services on the auditor-client relationship, ultimately aiming to boost client satisfaction and cultivate trust.

Design/methodology/approach

A conceptual framework has been devised, grounded in the client-company relationship model, to delineate the relationship between perceived quality, perceived value, attitude and satisfaction with AI-based audit services and their subsequent impact on trust in audit firms. The research entailed an empirical investigation employing Facebook ads, gathering 288 valid responses for evaluation. The structural equation method, utilized in conjunction with SPSS and Amos statistical applications, verified the reliability and overarching structure of the scales employed to measure these elements. A hybrid multi-analytical technique of structural equation modeling and artificial neural networks (SEM-ANN) was deployed to empirically validate the collated data.

Findings

The research unveiled a significant and positive relationship between perceived value and client satisfaction, trust and attitude towards AI-based audit services, along with the link between perceived quality and client satisfaction. The findings suggest that a favorable attitude and perceived quality of AI-based audit services could enhance satisfaction, subsequently augmenting perceived value and client trust. By focusing on the delivery of superior-quality services that fulfill clients' value expectations, firms may amplify client satisfaction and trust.

Research limitations/implications

Further inquiries are required to appraise the influence of advanced technology adoption within audit firms on client trust-building mechanisms. Moreover, an understanding of why the impact of perceived quality on perceived value proves ineffectual in the context of audit client trust-building warrants further exploration. In interpreting the findings of this study, one should consider the inherent limitations of the empirical analysis, inclusive of the utilization of Facebook ads as a data-gathering tool.

Practical implications

The research yielded insightful theoretical and practical implications that can bolster audit clients' trust in audit firms amid technological advancements within the audit landscape. The results imply that audit firms should contemplate implementing trust-building mechanisms by creating value and influencing clients' stance towards AI-based audit services to establish trust, particularly when vying with competing firms. As technological evolutions impinge on trustworthiness, audit firms must prioritize clients' perceived value and satisfaction.

Originality/value

To the researcher's best knowledge, no previous study has scrutinized the impact of satisfaction with AI-based audit services on cultivating audit client trust in audit firms, in contrast to past research that has focused on the auditors' trust in the audit client. To bridge these gaps, this study employs a comprehensive and integrative theoretical model.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 27 September 2011

Kuo‐Lun Hsiao

In recent years more and more users have begun to use social networking sites (SNSs). Visiting these sites has become a regular habit of many users. However most of the users only…

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Abstract

Purpose

In recent years more and more users have begun to use social networking sites (SNSs). Visiting these sites has become a regular habit of many users. However most of the users only use the free services of the sites and are unwilling to pay for services. Therefore, in order to understand what factors affect users' intention to continue to pay for services, this study proposes a research model based on value theory and the academic literature on switching barriers.

Design/methodology/approach

An online questionnaire was developed and used to collect research data. The responses of 211 SNS members who pay subscription fees for advanced services were used to test the hypotheses in the research model.

Findings

All of the seven study hypotheses were supported. The results indicated that perceived value and service degradation barriers are the main factors which directly influence the intention to pay. Together they account for 37.4 per cent of the variance in intention. Additionally the results demonstrated that sunk costs and lost performance costs both had significant impact on service degradation barriers while enjoyment, social value, and perceived fees were the main determinants of the intention to pay.

Practical implications

SNS managers could raise users' perceived value by enhancing the social value and enjoyment of SNSs. In addition they can provide paid members with exclusive member services to increase the barrier. To sum up, in order to increase customers' perceived value, SNS service providers need to understand the real needs of their major customers. These users will be more willing to pay for the services they prefer and feel they need and then recommend that other users use or pay for the services.

Originality/value

This study provides a comprehensive framework of the influence of perceived value and service degradation barriers on users' intention to continue to pay for SNSs. The research results could be generalised to other social Web 2.0 services.

Details

Online Information Review, vol. 35 no. 5
Type: Research Article
ISSN: 1468-4527

Keywords

Article
Publication date: 3 April 2009

Helge Thorbjørnsen, Per E. Pedersen and Herbjørn Nysveen

This paper aims to investigate the properties and attributes of networked services and to propose a general categorization scheme for such services.

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Abstract

Purpose

This paper aims to investigate the properties and attributes of networked services and to propose a general categorization scheme for such services.

Design/methodology/approach

Two separate studies were conducted to test the validity and applicability of the categorization scheme. First, industry experts categorized a set of pre‐selected mobile services based on the services' dominant source of value. Second, a large‐scale end‐user study of the same services was conducted for testing cross‐service differences between the proposed service categories in terms of what drives perceived customer value. It is argued that services can be categorized on the basis of whether their dominant source of value stems from intrinsic, user network, or complement network attributes.

Findings

The study results largely support the proposed categorization scheme. The two studies suggest that categorizing networked services as driven by either intrinsic, user network, or complement network attributes is fruitful and helps pinpoint fundamentally different drivers of perceived customer value. The drivers investigated in the end‐user study explain 60 percent of the variance in customer value.

Research limitations/implications

The current categorization scheme will have stronger and clearer implications when the full array of antecedents and consequences of intrinsic, user network, and complement network attributes have been investigated.

Practical implications

The categorization scheme may provide managers with important guidelines regarding the kinds of business models and marketing means that will work best for the three different categories of networked services.

Originality/value

The paper contributes with a conceptual framework for understanding and categorizing both extrinsic and intrinsic drivers of service value. It extends and integrates previous work on network effects and adoption research and also offers empirical insight into an under‐researched topic.

Details

European Journal of Marketing, vol. 43 no. 3/4
Type: Research Article
ISSN: 0309-0566

Keywords

Article
Publication date: 5 July 2011

Tae Hyun Baek and Karen Whitehill King

The purpose of this study is to investigate whether the framework of brand credibility effects is applicable to service categories and to examine if brand credibility's impact…

6745

Abstract

Purpose

The purpose of this study is to investigate whether the framework of brand credibility effects is applicable to service categories and to examine if brand credibility's impact differs according to service type and involvement level.

Design/methodology/approach

Using a self‐administered survey (n=385), this study tests the proposed model, including six latent constructs: brand credibility, perceived quality, perceived risk, information costs saved, perceived value for money, and purchase intention.

Findings

The results indicate that brand credibility exerts a strong effect on purchase intention by increasing perceived quality, perceived value for money, and information costs saved, and by decreasing perceived risk across multiple service categories. The results also indicate that the magnitude of brand credibility's impact on purchase intention varies under different conditions with regard to utilitarian and hedonic services.

Research limitations/implications

This study is based on student samples with a limited number of service categories. Future research is needed to examine the generalizability of the proposed model by using non‐student samples with different service classifications.

Practical implications

Establishing brand credibility seems to be especially effective in utilitarian services when marketing communication campaigns have the consistency of brand attributes that invoke either value for money or lower service brand‐related information efforts.

Originality/value

This study offers an initial attempt to explain how brand credibility influences its key outcomes under different service classes. Perceived value for money could be considered a new mediator of a causal relationship between brand credibility and purchase intention in service sectors.

Article
Publication date: 10 March 2021

Nargess Malakooti Asl, Mojtaba Kaffashan Kakhki and Mehri Parirokh

This study aims to investigate the relationship between customers’ knowledge management and their loyalty to academic libraries.

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Abstract

Purpose

This study aims to investigate the relationship between customers’ knowledge management and their loyalty to academic libraries.

Design/methodology/approach

This study was conducted by the descriptive-survey method. After determining the validity and the reliability of the questionnaire, 400 questionnaires were distributed among the undergraduate students of Ferdowsi University of Mashhad (FUM) by stratified sampling method. Finally, 373 questionnaires were considered as the basis for data analysis. Structural equation method was used for data analysis.

Findings

In this study, nine hypotheses were examined and tested. The results of the path analysis indicated that factors such as perceived value, knowledge about customer, satisfaction, perceived quality, knowledge for customer and knowledge about customer had the most to least impact on customer loyalty to academic libraries. In addition, this study highlighted the role of perceived value. Data analysis showed the important role of perceived value as an interface between customers’ knowledge management and its direct and indirect relationship with them.

Practical implications

Based on the findings of this study, it seems that the managers and the librarians of academic libraries need to consider the relationship between customers’ knowledge management and perceived quality, as well as the satisfaction of their customers to use the customer knowledge management capacities for developing their loyalty.

Originality/value

In this case, an effective step can be taken toward developing the knowledge management of users and ultimately encouraging them to show their loyalty to academic libraries and satisfying their information needs and providing the justification for the survival of these types of libraries.

Details

Global Knowledge, Memory and Communication, vol. 70 no. 3
Type: Research Article
ISSN: 2514-9342

Keywords

Article
Publication date: 27 January 2020

Alireza Pooya, Mehran Abed Khorasani and Simin Gholamian Ghouzhdi

This study aims to measure the effect of customers’ technology readiness and the quality of electronic services on customer satisfaction.

3000

Abstract

Purpose

This study aims to measure the effect of customers’ technology readiness and the quality of electronic services on customer satisfaction.

Design/methodology/approach

The statistical sample included 410 respondents from 24 branches of a private bank. The sampling method was questionnaire. Because of the structural and organizational similarity of private banks and the elimination of nuisance variables, a bank with the most branches and customers has been selected. To test the model, equation modeling was performed to test the hypotheses. Data were collected through a self-developed structured questionnaire, which served as the measurement tool as well.

Findings

The results of the study showed that technology readiness has a significant and positive effect on customer satisfaction through the quality of self-service. Moreover, the intermediate role of perceived value in this regard was confirmed; however, the role of trust was not confirmed.

Originality/value

Previous studies have considered technology readiness as an effective factor in the quality of self-service and customer satisfaction. In this study, apart from quality of service in self-service banking and customer satisfaction, two variables of trust and perceived value have been investigated. An attempt has also been made to address some questions, including “what the effect of customer technology readiness on perceived value of self-services as well as customer satisfaction is?” and “how it is possible to improve self-service quality in modern banking based on customer expectations?” or “what effects variables such as trust and perceived value have on customer satisfaction?” Having a glance at the studies done before, it can be understood that so far, there has been no study done using a mixture of these variables, yet societies’ demands for self-service operations grow day by day. It is, therefore, mandatory to study the prerequisites associated with any actions before one is taken. The paper contributes in the following way: trust and perceived value are added to the the study because of their role in customer satisfaction. In addition, for the first time, variables have been studied, which had never been under focus in any studies in developing countries before.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 13 no. 2
Type: Research Article
ISSN: 1753-8394

Keywords

Article
Publication date: 19 July 2022

Fong Jia Wang and Weisheng Chiu

This study examined the relationships between service encounter, perceived value, and repurchase intention in the fitness service sector through the theoretical lens of service

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Abstract

Purpose

This study examined the relationships between service encounter, perceived value, and repurchase intention in the fitness service sector through the theoretical lens of service-dominant logic. In addition, the mediating role of perceived value and the moderating role of service innovativeness were examined.

Design/methodology/approach

Participants (n = 806) were drawn from fitness center customers in Taiwan using a convenience sampling technique. Partial least square structural equation modeling was used to test the hypotheses in the research model.

Findings

The results showed that service encounter had a positive impact on perceived value, which in turn affected repurchase intention. Moreover, the full mediating effect of perceived value was identified in the relationship between service encounter and repurchase intention. In addition, service innovativeness positively moderated the effect of service encounter on repurchase intention.

Originality/value

This study provides empirical evidence on the impact of staff-customer interactions (i.e. service encounter) on customers' perceptions and behaviors and identifies the critical role of perceived value as a mediating mechanism as well as a facilitating role of service innovativeness in enhancing repurchase intention.

Details

International Journal of Sports Marketing and Sponsorship, vol. 24 no. 1
Type: Research Article
ISSN: 1464-6668

Keywords

Article
Publication date: 30 September 2022

Majid Fattahi, Milad Farzin, Marzie Sadeghi and Rosha Makvandi

The purpose of this study is to investigate patient perceived value as a stimulus of patient engagement behaviors both from the conceptual and empirical perspectives.

Abstract

Purpose

The purpose of this study is to investigate patient perceived value as a stimulus of patient engagement behaviors both from the conceptual and empirical perspectives.

Design/methodology/approach

Based on the stimulus–organism–response framework, the authors developed a model to determine the impact of patient perceived value on patient engagement behavior in health care. The data were collected from a sample of 391 patients hospitalized in private hospitals. Structural equation modeling technique was used to test the research hypotheses.

Findings

The findings confirmed relevance of the service quality dimensions reliability, tangibility, responsiveness and empathy as significant antecedents of patient perceived value. Perceived value plays a significant role in shaping word of mouth and patient helping behaviors.

Research limitations/implications

The findings of this study are relevant and applicable to patients in private hospitals.

Practical implications

This study contributes to the literature by providing new evidence on patient perceived value and engagement behaviors as a response to care quality. With adequate focus on perceived value and service quality, service providers can strengthen the relationship with patients and build a sustainable competitive advantage, by stimulating engagement behaviors in patients.

Originality/value

This study is of unique value to the health-care literature, both from the theoretical and managerial point of views. This study proposes a conceptual model of patient perceived value which can be used in the private health sector. Moreover, this study contributes to the health-care literature by introducing patient-helping behavior.

Details

International Journal of Pharmaceutical and Healthcare Marketing, vol. 16 no. 4
Type: Research Article
ISSN: 1750-6123

Keywords

Article
Publication date: 1 August 1999

John C. Groth and Richard T. Dye

Focuses on the perceived value of a service by a customer, the perceived quality and value of a service, and the role of expectations, shortfalls, and bonuses in the valuation…

10064

Abstract

Focuses on the perceived value of a service by a customer, the perceived quality and value of a service, and the role of expectations, shortfalls, and bonuses in the valuation process. Considers on the implications of key relationships in the marketing and delivery of services. Characterizes customer perception of the perceived value of a service and quality of service in multivariate space. This model yields a value vector that summarizes the perceived value of a service and service quality to a customer. The perceived value vector summarizes the aggregate effects of variables of influence on perceived value. Relates service delivery to customer expectations. In this context, illuminates important issues related to exante versus ex post expectations. Introduces the concept of expectations‐delivery variance (EDV). Examines the concept of delivery shortfalls as well as delivery excess, with excess leading to bonus fulfillment. Shortfalls and bonuses have residual effects. Asserts that shortfalls and bonus effects have asymmetric affects in terms of residual influence on future perceptions of customer expectations of service value.

Details

Managing Service Quality: An International Journal, vol. 9 no. 4
Type: Research Article
ISSN: 0960-4529

Keywords

Article
Publication date: 9 October 2019

Pınar Özkan, Seda Süer, İstem Köymen Keser and İpek Deveci Kocakoç

The purpose of this paper is to investigate the impact of customer satisfaction, service quality, the perceived value of services, corporate image and corporate reputation on…

13152

Abstract

Purpose

The purpose of this paper is to investigate the impact of customer satisfaction, service quality, the perceived value of services, corporate image and corporate reputation on customer loyalty and their relationship in the Turkish banking industry. Mediation effects of the perceived value and corporate image and reputation are also studied. Understanding the relationships between the determinants of customer loyalty toward the bank helps management to use corporate image and reputation more effectively in its strategy, thus enhancing the institution’s position in the minds of consumers.

Design/methodology/approach

A model is proposed to explore the relationships of service quality and customer satisfaction with a perceived value and their effect on transforming the corporate image and corporate reputation into the form of customer loyalty toward the bank. A survey is designed within this framework and SEM analysis is conducted in order to study the nature of relationships between variables of interest hypothesized to affect customer behavior and customer loyalty. Mediation tests for perceived value and corporate image and reputation are also conducted.

Findings

The findings of the survey indicate that corporate image and corporate reputation can be used as a common marketing benchmark to measure a bank’s performance. The results demonstrated that customers perceive quality and satisfaction effects loyalty through perceived value, image and reputation.

Research limitations/implications

The study was conducted in Izmir, the third biggest city of Turkey. The sample is composed of regular customers, and the sample size is enough for the study but more studies are needed to generalize the results.

Practical implications

The results provide information to bank managers to effectively assist them to offer appropriate customer service levels sustaining satisfaction, quality and value to the customers within the transactions.

Originality/value

The paper studies the determinants of customer loyalty in the Turkish banking industry and considers the effects of corporate image and corporate reputation as measured by customer satisfaction, service quality and perceived value, on customer loyalty toward banks in Turkey. This model is not studied in bank marketing in Turkey and also in the banking literature.

Details

International Journal of Bank Marketing, vol. 38 no. 2
Type: Research Article
ISSN: 0265-2323

Keywords

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