Audit Service Quality Perceived by Customers: Formative Modelling Measurement Approach

The imperative to measure perceived service quality by a formative model in which it represents higher-order construct, consisting of reflective first-order constructs ((sub)dimensions), is defined leading marketing literature previous years. That approach special importance since misspecifications were often occurring measurement researches, may lead totally wrong conclusions. Furthermore, when comes the audit quality, according knowledge authors, this first implementation described approach. Besides analysis dimensions (all them originate from intensively used SERVQUAL instrument and are adopted quality: tangibles, reliability, responsiveness, assurance empathy), included relations between client’s satisfaction loyalty. results obtained processing 123 responses Serbian companies. All influenced positively significantly (the strongest influence related assurance, followed responsiveness; smaller coefficient with relatively similar value describes reliability; empathy; weakest impact tangibles). research pointed existence positive Hereby, partially mediates relationship