Questão de Língua Inglesa

1 It is well accepted and acknowledged that service quality is essential for firm success. The problem with the measurement of service quality is that it is not easily 4 identifiable and measurable. Unlike the quality of goods, which can be measured objectively, service quality is an abstract and elusive construct because of three features unique to services: 7 intangibility, heterogeneity, and inseparability of production and consumption. Despite the complexity of the issue, a consensus has emerged in the literature to measure service 10 quality using clients’ perceptions of the service delivered. Only few studies in auditing have adopted the service quality approach, where clients are asked to assess their current 13 (and/or former) auditor (i.e., audit firm and/or audit team). However, the latter approach has several advantages because it allows overall client satisfaction to be determined and also 16 identification of the attributes that drive client satisfaction. Internet: <http://onlinelibrary.wiley.com> (adapted).