Paper Title
Service Quality, Customer Satisfaction And Customer Loyalty In Thailand�s Audit Firms

Abstract
Thepurpose of this research is to investigate the relationship between service quality, customer satisfaction and customer loyalty and to investigate the mediating effects of customer satisfaction on the relationship between service quality perception and customer loyalty in Thailand�s audit firms. The design of this research used the survey method with data collection through questionnaire by mailing directly to the owners or department head of finance and accounting department who act as an agent for their companies and play an important role in engaging auditor for the audit works. A total of 296 respondents were selected from public companies listed on the Stock Exchange of Thailand. Correlation and regression was performed to analyze the empirical data. The research reveals that service quality has a direct effect on customer satisfaction and customer loyalty. However, the relationship between service quality and customer loyalty was partially mediated by customer satisfaction. Keywords- Service Quality, Customer Satisfaction, Customer Loyalty, Audit Firm