Effect of Professional Accounting Skills on the Readiness for Forensic Accouting in the Bangkok Area

Abstract

The purpose of this study is to study the influence of professional accounting skills on one’s readiness to work in forensic accounting related to accountants in the Bangkok area. This research is a quantitative study. Data was collected using questionnaire responses obtained from professional accountants in the Bangkok area using 400 questionnaire sets. Data was analyzed by a statistical package program using descriptive statistical analysis such as percentage value, average value, and standard deviation to describe the general characteristics of the respondents. Correlation coefficient analysis was used to test the relationship between independent variables and dependent variables, and multiple regression analysis as a method of testing the research hypothesis The results of the preliminary study found that the influence of the five professional accounting skills could predict the level of readiness in forensic accounting of the bookkeeper in Bangkok Area Overall, at a very high level. The results of the research hypothesis test found that. The effect of professional accounting skills can predict the level of positive effect on the readiness to work in forensic accounting in the Bangkok Area of the professional accountants. On the Knowledge of corruption, auditing skills, knowledge of evidence, Knowledge of the law, knowledge of business, communication skills, information technology skills, have positive effect on the readiness to work in forensic accounting, which are statistically significant at the level 0.05.