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    SMEs and CA firms ecosystem: the case of New Zealand taxation and audit

    Mirshams, Amir
    Abstract
    Purpose - This research investigates the criteria that SME managers and CA firms use for decision making in the SME taxation and audit market. As a part of this study, the characteristics of service quality are considered. SME managers, on the one hand, are involved in decision making about CA firm selection, change and ratification, while CA firms, on the other hand, are engaged in accepting, resigning or continuing with the SME client. SMEs are an important part of the New Zealand economy and a worthy market for CA firms. They are in need of various services, such as external audit and taxation. For vigorous strategic planning, SME managers and their CA firms need to identify and use common practices for CA firm selection, change and ratification, on the one hand, and client acceptance, retention and resignation, on the other hand. Therefore, the perceptions of these two groups are considered relevant in developing and implementing common practices in this area. Previous research in these areas has usually investigated only the technical side and, as far as the literature is concerned, research in this area is yet to be conducted. Design/methodology/approach - For the purpose of this research a mixed method approach was used. The research has six stages that uses a qualitative approach at the beginning, then the initial lists of criteria used for decision making in the SME taxation and audit market, and the characteristics of service quality are identified, developed and tested using a quantitative approach with the two populations (SME managers and CA firms) of the study. Finally, these results are used in order to recommend a common practice for SMEs and CA firm engagement decisions. Findings – The results identified seventy-seven criteria used by SME managers and CA firms in their decision-making before, during and after practice as well as what they considered as the characteristics of service quality. These seventy-seven criteria were categorised for taxation and audit services separately and the recommendations given accordingly. Contributions (significance) of study - This research contributes to the body of knowledge by identifying and exploring the relationships between SME managers and CA firms. In addition, the results of this study help CA firms and SME managers in their future strategic planning in the SMEs taxation and audit market.... [Show full abstract]
    Keywords
    CA firm changes; CA firm selection; CA firm ratification; client acceptance; client retention; CA firm resignation; service quality; SMEs; Small and Medium-Sized Enterprises (SMEs); taxation; auditing
    Fields of Research
    150199 Accounting, Auditing and Accountability not elsewhere classified; 1501 Accounting, Auditing and Accountability
    Date
    2016
    Type
    Thesis
    Collections
    • Department of Financial and Business Systems [526]
    • Doctoral (PhD) Theses [959]
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