Customer Satisfaction, Corporate Image, and Service Quality in Professional Services

This study explores the impact of corporate image and service quality on customer satisfaction in the professional service industry. Data were collected on audit firms, sending a questionnaire to financial executives of leading Italian companies. The results show that the most important variable explaining customer satisfaction was the apparent effectiveness of the audit firm. In relation to service quality, managers’ satisfaction was primarily driven by their perception of audit firm’s work as a useful value-adding service. The length of audit firm-auditee relation, the location of the auditor’s office, and the financial executive’s personal characteristics were also significant drivers of customer satisfaction.