Customer Satisfaction and Internal Control

IF 1.4 Q3 BUSINESS, FINANCE

Journal of Management Accounting Research Pub Date : 2023-09-01 DOI:10.2308/jmar-2022-073

Ting Chen, Xiaotao Kelvin Liu, Chi Wan, Yakun Wang

引用次数: 0

Abstract

ABSTRACT We investigate whether firms’ ineffective internal control over financial reporting is associated with customer satisfaction, measured by product ratings on Amazon.com. Internal control weaknesses will likely corrupt the information environment, compromise coordination, and divert corporate resources to address the control deficiencies. Using a large sample of product rating data from Amazon.com, we find robust and consistent evidence that internal control weaknesses are negatively associated with customer satisfaction. Furthermore, the negative association is more pronounced for environment-level (versus other) internal control weaknesses, noncore (versus core) products, and more (versus less) operationally complex firms. Our findings provide initial evidence that ineffective internal control compromises customer satisfaction. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: M11; M41; M42; M48.

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顾客满意与内部控制

摘要:我们研究公司对财务报告的无效内部控制是否与亚马逊网站上的产品评级所衡量的客户满意度有关。内部控制缺陷可能会破坏信息环境，损害协调，转移公司资源以解决控制缺陷。使用来自亚马逊网站的大量产品评级数据样本，我们发现内部控制弱点与客户满意度呈负相关的有力且一致的证据。此外，对于环境级(相对于其他)内部控制弱点、非核心(相对于核心)产品以及运营更复杂(相对于更复杂)的公司，这种负面关联更为明显。我们的研究结果提供了初步证据，无效的内部控制会损害客户满意度。数据可用性:数据可从文本中引用的公共来源获得。JEL分类:M11;M41;M42;M48。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Management Accounting Research BUSINESS, FINANCE-

CiteScore

2.90

自引率

5.90%

发文量

期刊介绍： The mission of the Journal of Management Accounting Research (JMAR) is to advance the theory and practice of management accounting through publication of high-quality applied and theoretical research, using any well-executed research method. JMAR serves the global community of scholars and practitioners whose work impacts or is informed by the role that accounting information plays in decision-making and performance measurement within organizations. Settings may include profit and not-for profit organizations, service, retail and manufacturing organizations and domestic, foreign, and multinational firms. JMAR furthermore seeks to advance an understanding of management accounting in its broader context, such as issues related to the interface between internal and external reporting or taxation. New theories, topical areas, and research methods, as well as original research with novel implications to improve practice and disseminate the best managerial accounting practices are encouraged.