The Effects of Auditors’ Quality and Peripheral Services on Client-Firms’ Satisfaction in ISO 9001 Quality System Auditing

Abstract

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.