Journal of Management Sciences, Songkhla Rajabhat University

The Code of Ethics for Professional Accountants of Tax Auditors in Thailand

PATUMPORN CHANOWAN — Sun, 30 Jun 2024 00:00:00 +0700

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.

The influence of trust on the decision-making process of purchasing products through TikTok Live among undergraduate students in Mueang District, Songkhla Province.

Pheerawas Nookate, Wassana Khwantongyim, Apithai Kaewjarus — Sun, 30 Jun 2024 00:00:00 +0700

This quantitative study aims 1) to study the level of decision to purchase products through TikTok Live, and 2) to study the influence of trust on the process of deciding to purchase products through TikTok Live among undergraduate students in Mueang District, Songkhla Province. Data was collected using a questionnaire from a sample group using stratified random sampling and purposive sampling methods from 400 people who had experience purchasing products through TikTok Live. The statistics used for data analysis included percentage, mean, standard deviation, correlation analysis, and multiple regression analysis.

The study found that: 1) The overall decision-making process for purchasing products through TikTok Live was at the highest level, with a mean of 4.45. When considering each aspect, purchase decision was ranked first, followed by evaluation of alternatives, post-purchase behavior, information search, and need recognition. 2) The multiple regression analysis showed that the seller explaining product details, not reviewing customer purchase history without permission, having multiple delivery channels, replacing damaged products, resending products if not received, and accepting returns for mismatched products were statistically significant factors.

Ediortal

Pasit rungruang — Sun, 30 Jun 2024 00:00:00 +0700