Factors Affecting Tax Auditors’ Professional Audit Proficiency

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Nantiya Promtong
Kornchai Phornlaphatrachakorn
Saranya Raksong


The purpose of this research is to analyze the effects of audit survival commitment, audit experience diversity, continuous audit improvement, technological development growth, and stakeholder pressure intensity on each dimension of professional audit proficiency of the tax auditor in Thailand. The data used in this study, has been collected directly from questionnaire surveys from 296 tax auditors. This research uses descriptive statistic which is a percentage, as well as using inferential statistics in which multiple regression analysis is used to test the hypotheses. The results had revealed that both audit survival commitment and audit experience diversity have positive influences on all components of professional audit proficiency. Besides, stakeholder pressure intensity has a significant, positive influence on audit learning capability, audit method integration, audit skepticism orientation, and audit ethics focus. Moreover, technology development growth has a significant, positive influence on audit technology implementation and audit ethics focus.


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Promtong, N., Phornlaphatrachakorn, K., & Raksong, S. (2018). Factors Affecting Tax Auditors’ Professional Audit Proficiency. WMS Journal of Management, 7(Special), 99-110. Retrieved from https://so06.tci-thaijo.org/index.php/wms/article/view/135787
Research Articles-Academic Articles
Author Biographies

Nantiya Promtong

Ph.D. (Candidate) in Accounting, Mahasarakham Business School, Mahasarakham University

Kornchai Phornlaphatrachakorn

Mahasarakham Business School, Mahasarakham University

Saranya Raksong

Mahasarakham Business School, Mahasarakham University


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