Can Better Client Service Lead to Better Audits?

Summary

This study examines how audit firms and educators communicate the concept of client service to new auditors. Traditionally, client service is framed as a commercial activity focused on client satisfaction, retention, and profitability. However, the authors synthesize over a decade of research and argue that client service should also be presented as a strategic tool that improves audit quality. They also conduct two experiments with 126 auditing students to test how different messaging (commercial vs. strategic framing) affects attitudes toward audit firms and professional behavior.