{"_buckets": {"deposit": "6f81d6ab-e0ae-4688-9ae8-4af35ff7125a"}, "_deposit": {"created_by": 20, "id": "9710", "owner": "20", "owners": [20], "owners_ext": {"displayname": "", "username": ""}, "pid": {"revision_id": 0, "type": "depid", "value": "9710"}, "status": "published"}, "_oai": {"id": "oai:meral.edu.mm:recid/00009710", "sets": ["1582963436320"]}, "author_link": [], "item_1583103067471": {"attribute_name": "Title", "attribute_value_mlt": [{"subitem_1551255647225": "Audit Quality and Client Satisfaction of International Audit Firms in Myanmar (Tin Lay Lwin , 2024)", "subitem_1551255648112": "en"}]}, "item_1583103085720": {"attribute_name": "Description", "attribute_value_mlt": [{"interim": "The main purpose of this study is to analyze the effect of audit quality on client \nsatisfaction, measured through audit quality determinant variables such as leadership \ncommitment, engagement team expertise, professional competence, and communication \neffectiveness. This study adopts proportionate random sampling and combines both \nquantitative and qualitative research methodologies. Data analysis was carried out through \nlinear regression using SPSS. Structured questionnaires were distributed to key personnel \nin the Finance Departments of client companies, focusing on those with relevant knowledge \nof the auditing process. The study found that among the four determinant factors, \nprofessional competence and communication effectiveness have above somewhat level \ninfluence on audit quality, whereas leadership commitment and engagement team expertise \nhave less impact. Communication effectiveness emerged as the most influential factor on \naudit quality, followed by professional competence. Additionally, the findings showed a \nstrong positive correlation between audit quality and client satisfaction, emphasizing the \nbeneficial influence of audit quality on client satisfaction as a whole. According to the \nstudy, in order to increase audit quality and client satisfaction, audit firms should place a \nhigh priority on improving communication effectiveness and upholding high standards of \nprofessional competence."}]}, "item_1583103120197": {"attribute_name": "Files", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_access", "date": [{"dateType": "Available", "dateValue": "2024-08-09"}], "displaytype": "preview", "download_preview_message": "", "file_order": 0, "filename": "Tin Lay Lwin, EMBF-21, 9th Batch.pdf", "filesize": [{"value": "458 KB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_0", "mimetype": "application/pdf", "size": 458000.0, "url": {"url": "https://meral.edu.mm/record/9710/files/Tin Lay Lwin, EMBF-21, 9th Batch.pdf"}, "version_id": "4b7cfa94-599e-4594-a9ff-b2db4f7fd024"}]}, "item_1583103233624": {"attribute_name": "Thesis/dissertations", "attribute_value_mlt": [{"subitem_awarding_university": "Yangon University of Economics", "subitem_supervisor(s)": [{"subitem_supervisor": "Prof. Dr. Thynn Thynn Myint"}]}]}, "item_1583105942107": {"attribute_name": "Authors", "attribute_value_mlt": [{"subitem_authors": [{"subitem_authors_fullname": "Tin Lay Lwin"}]}]}, "item_1583108359239": {"attribute_name": "Upload type", "attribute_value_mlt": [{"interim": "Other"}]}, "item_1583108428133": {"attribute_name": "Publication type", "attribute_value_mlt": [{"interim": "Thesis"}]}, "item_1583159729339": {"attribute_name": "Publication date", "attribute_value": "2024-06-01"}, "item_title": "Audit Quality and Client Satisfaction of International Audit Firms in Myanmar (Tin Lay Lwin , 2024)", "item_type_id": "21", "owner": "20", "path": ["1582963436320", "1582965701379"], "permalink_uri": "https://meral.edu.mm/records/9710", "pubdate": {"attribute_name": "Deposit date", "attribute_value": "2024-08-09"}, "publish_date": "2024-08-09", "publish_status": "0", "recid": "9710", "relation": {}, "relation_version_is_last": true, "title": ["Audit Quality and Client Satisfaction of International Audit Firms in Myanmar (Tin Lay Lwin , 2024)"], "weko_shared_id": -1}