The Code of Ethics for Professional Accountants of Tax Auditors in Thailand
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Abstract
This research article is a quantitative data research. The purpose of this study is to study the code of ethics for professional accountants of tax auditors and to compare personal factors affecting the code of ethics for professional accountants of tax auditors in Thailand. The method is collecting data by using a sample group of 210 tax auditors. The online questionnaire was used as a data collection tool. The statistics used in the analysis were frequency, percentage, mean and standard deviation. Test the hypothesis with one-way ANOVA t-test. The study found that the level of opinions about the code of ethics of professional accountants overall and each aspect was at the highest level. and demographic characteristics in terms of gender, age, experience as tax auditors had different opinions on code of ethics. The highest education of tax auditors had no different opinions on the code of ethics for professional accountants of tax auditors. Therefore, tax auditors pay attention to the code of ethics in order to build a reputation for tax auditors. and helps to benefit users of financial statements to use the information properly according to their purposes.
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References
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