The Causal Impacts Influencing Quality of Financial Reporting of Thai Accountants

Main Article Content

Rattana Sittioum

Abstract

The objectives of this research were 1) to develop the causal relationship model among the influence continuing professional development, professional ethics, professional skills, and financial report quality of Thai accountants and 2) to study impacts of continuing professional development, professional ethics and professional skills of Thai accountants on financial report quality. The samples were collected by questionnaires survey from 382 Thai accountants. In part analysis, the statistics to used such as frequency, percentage, average, and structural equation model analysis. The results revealed that the model was consistent with the empirical data in a satisfactory criterion. The most impact on quality of financial report of Thai accountants were continuing professional development, accounting professional ethics and professional skills respectively. All factors predicted the quality of financial report of Thai accountants at 55 percent.

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How to Cite
Sittioum, R. (2020). The Causal Impacts Influencing Quality of Financial Reporting of Thai Accountants. WMS Journal of Management, 9(3), 65-78. Retrieved from https://so06.tci-thaijo.org/index.php/wms/article/view/243626
Section
Research Articles-Academic Articles
Author Biography

Rattana Sittioum

Accounting Program, Faculty of Management Science, Pibulsongkram Rajabhat University

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