Quality control practices, service quality and customers satisfaction: The case of non-audit services provided by SMPs to SMEs in Malaysia

Abstract

This study focuses on the satisfaction level of Small and Medium Enterprises (SMEs) with regards to the quality of non-audit services provided by Small and Medium Practices (SMPs) and their quality control practices. The objective is to examine the relationship between quality control, service quality and satisfaction and the mediating effect of the quality of SMPs' service on the relationship between quality control practices of SMPs and satisfaction level of SMEs. The results show that all the variables have partially significant relationship and there is mediating effect of service quality on the relationship between quality control and satisfaction. Relevant authority body should educate SMPs the importance of quality control and the way it can induce the quality of services provided and maximize client's satisfaction level without impairing their independent roles and compliance with standards, ethical, regulatory and legal requirements.