none 10.1108/AJAR-07-2020-0056 Emerald Emerald (MCB UP) 140 121870511 309387 2024081515381789500 10.1108 2025-07-24T22:57:58Z 2020-12-04T04:32:37Z 14 Asian Journal of Accounting Research AJAR 2443-4175 12 07 2020 02 18 2021 6 1 Vitor Azzari Emerson Wagner Mainardes http://orcid.org/0000-0003-2525-275X Fábio Moraes da Costa Purpose The purpose of this paper is to identify and analyze the literature related to accounting and auditing services quality. Design/methodology/approach The authors performed a systematic literature review that considered 22 papers on the topic. The authors also applied a bibliometric analysis in order to identify the main characteristics of these studies to discuss and provide research opportunities in this field. Findings The bibliometric results indicate that most papers were published in services and marketing journals. The accounting service quality theme has been rarely researched in accounting field. In addition, based on our review, it was possible to identify that most papers use quantitative methods, such as surveys. The papers' conclusions diverge from each other, demonstrating a still fragmented literature. Research limitations/implications Taken together, the paper shows how accounting services quality is relevant and emerging topic that demands future research about accounting professionals' skills, their activities and how their customers perceive quality in an environment of constant change. Originality/value The analyses indicate that there are six broad areas for future research on this topic: successes and failures of accounting services providers; the role of “client centricity”; digital accounting services; services quality and accounting education; services quality when considering different types of accounting and auditing services and development of a measurement scale and a theoretical model for accounting services quality. This paper contributes for the ongoing debate about how competition, technology and innovation are changing the landscape for accounting and auditing services providers. 12 07 2020 02 18 2021 80 94 10.1108/AJAR-07-2020-0056 https://www.emerald.com/insight/site-policies 10.1108/AJAR-07-2020-0056 http://www.emerald.com/ajar/article/6/1/80-94/60050 https://www.emerald.com/insight/content/doi/10.1108/AJAR-07-2020-0056/full/html https://www.emerald.com/insight/content/doi/10.1108/AJAR-07-2020-0056/full/xml Problems and Perspectives in Management 5 3 84 2007 An empirical investigation of service quality and customer satisfaction in professional accounting firms: evidence from North Cyprus Journal of International Financial Management and Accounting 23 3 245 2012 10.1111/jifm.12002 Factors associated with the adoption and use of management accounting techniques in developing countries: the case of Romania Journal of Customer Service in Marketing and Management 2 2 37 1996 Marketing cues and perceptions of service quality in the selection of accounting firms 10.1300/J127v02n02_04 Accounting Auditing and Accountability Journal 30 4 762 2017 Accounting, accountability, social media and big data: revolution or hype? 10.1108/AAAJ-03-2017-2880 Accounting Forum 30 3 285 2006 Accounting education, training and the profession in the Commonwealth Caribbean: integration or internationalisation? 10.1016/j.accfor.2006.07.001 Journal of Customer Service in Marketing and Management 2 2 61 1996 Determinants of client expectations for accounting services 10.1300/J127v02n02_05 Accounting Horizons 11 1 7 1997 The determinants of audit client satisfaction among clients of big 6 firms Tourism Economics 20 6 1337 2014 10.5367/te.2013.0351 The potential of local KIBS companies as a determinant of tourism development in Krakow Meditari Accountancy Research 28 3 413 2019 A framework for the evaluation of the perceived value added by internal auditing 10.1108/MEDAR-02-2019-0448 Journal of Risk and Insurance 86 2 415 2019 The role of prices relative to supplemental benefits and service quality in health plan choice 10.1111/jori.12219 Service Industries Journal 30 3 421 2010 Customer satisfaction, corporate image, and service quality in professional services 10.1080/02642060802236111 Journal of Informetrics 14 3 2020 Bibliometrics and systematic reviews: a comparison between the proknow-C and the methodi ordinatio 10.1016/j.joi.2020.101043 Accounting, Auditing and Accountability Journal 29 2 323 2016 The main topics of research on disclosures of intangible assets: a critical review 10.1108/AAAJ-11-2014-1864 Journal of Marketing 55 3 55 1992 Measuring service quality: a reexamination and extension 10.1177/002224299205600304 Journal of Retailing 76 2 193 2000 Assessing the effects of quality, value, and customer satisfaction on consumer behavioral intentions in service environments 10.1016/S0022-4359(00)00028-2 Accounting, Organizations and Society 24 57 1999 Commitment in auditor-client relationships: antecedents and consequences 10.1016/S0361-3682(98)00008-7 Journal of Professional Services Marketing 5 1 87 1989 Effects of the price of tax preparation services and the CPA credential on the perception of service quality 10.1300/J090v05n01 Journal of Management Accounting Research 29 2 11 2017 An exploratory examination of management accounting service and information quality 10.2308/jmar-51614 Journal of Professional Services Marketing 9 1 27 1993 Measuring the perceived quality of professional business services 10.1300/J090v09n01_04 MIT Sloan Management Review 26 1 40 1984 What does ‘product quality’ really mean? 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