ปัจจัยเชิงสาเหตุที่ส่งผลต่อสมรรถนะของผู้สอบบัญชี (cpa) ตามความพึงประสงค์ของผู้ประกอบการของบริษัทที่จดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย
Year: 2022
Type: article
Study design: Observational Study
Abstract: The objectives of this research were 1) to study the causal factors affecting Certified Public Accountants’ competency (CPAs) according to Entrepreneurs’ desire for listed companies in the Stock Exchange of Thailand (SET) ; 2) to study the influence of causal factors affected on CPAs competency according to Entrepreneurs’ desire for listed companies in SET and 3) to develop a causal model affecting competency of CPAs according to Entrepreneurs’ desire for listed companies in SET. This research is applied both qualitative and quantitative methods. Data was collected from Entrepreneurs of listed companies in SET. A questionnaire was used and purposive sampling was selected from 320 samples. The statistics used for data analysis were frequency distribution, mean, percentage, standard deviation and Structural Equation Modeling. The results showed that the model is conformity with the empirical data (X2/df = 2.36, CFI = 0.99, GFI = 0.61, AGFI =1.24, RMSEA =0.042 and SRMR=0.02) indicated that the structural equation model is harmonious with the empirical data. Hypothesis testing results revealed that accounting information system, accounting professional ethics, information technology and practical attitude were the causal factors that had a positive direct influence on CPAs' competency and Entrepreneurs’ desire for listed companies in SET. In addition, it found that competency of CPAs had a positive direct influence on Entrepreneurs’ desire for listed companies in SET.
Institution: Sripatum University
Language: Thai
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7220105520