Abstract

The study investigated the effect of audit firms’ service quality on customers’ satisfaction. KPMG, Deloitte,  Price water house cooper and Ernst & Young  which are the big four  audit firms in Nigeria and another four small audit firms namely; Adebola Shobanjo and Company, Daca Consult Limited, Emiabata Lawal and co. Chattered Accountants and Ace Audit Control and Expertise were used as a case study. A survey of three hundred clients from different organizations’ which rated the services of the audit firm using the SERVQUAL model is conducted. Both descriptive and inferential statistics were employed in the study. Findings from the study reveal that tangibility, responsiveness, reliability and assurance remain the most outstanding dimensions that drive both customers satisfaction. Notwithstanding, the study have shown that the five dimensions of SERVQUAL will jointly influence customers satisfaction significantly. It is recommended that the audit firm should pay attention to these dimensions i.e reliability, assurance, responsiveness, empathy and tangibility as they will improve their relationships with their clients.

Keywords: SEVQUAL, Customers’ satisfaction, relationship