The Effects of Auditors’ Quality and Peripheral Services on Client-Firms’ Satisfaction in ISO 9001 Quality System Auditing
研究了ISO 9001认证机构的审计师质量和外围服务对客户企业满意度的影响，发现两者均有正面作用，且受客户企业流程复杂度的调节。
This article examines the two key components of auditing services provided by ISO 9001 certification bodies, namely the auditors' quality and the peripheral services quality. Using a dataset of 597 ISO 9001 certified firms in Australia and New Zealand, our findings show that both auditing service components have positive effects on client-firms' satisfaction. Furthermore, our findings show that the effects are moderated by process complexity in client firms. This study complements previous studies on ISO 9001 which have largely been focused on the implementation of the standard and its associated outcomes. The study provides practical insights and guidance for certification bodies in terms of client-firms. valuation of and satisfaction with the auditing services that the certification bodies provide.