DEVELOPMENT OF A CAUSAL RELATIONSHIP MODEL BETWEEN THE CAPABILITY OF PUBLIC ACCOUNTANTS, UNDERSTANDING OF THE ETHICS OF PUBLIC ACCOUNTANTS, APPLICATION OF PUBLIC ACCOUNTING STANDARDS, AND THE QUALITY OF FINANCIAL STATEMENTS OF PUBLIC ENTITIES IN THAILAND

Authors

  • Athira sodyom1*, Kalyaporn Panmarerng2 Author

Abstract

This research aimed to analyze the causal relationship between the Capability of Public Accountants, Understanding of the Ethics of Public Accountants, and Application of Public Accounting Standards, that affect the Quality of Financial Statements of Public Entities. The research followed a survey-based approach and the research tool was a questionnaire. The population consisted of 431 public accountants who served as the sample. Data analysis employed descriptive statistics and the reference statistics were percentage, mean, standard deviation, frequency distribution, and structural equation analysis. The four key study variables were 1) the capability of Public Accountants, 2) the understanding of the Ethics of Public Accountants, 3) the application of Public Accounting Standards, and 4) the quality of Financial Statements of Public Entities. The study found that the Causal relationship model of the Capability of Public Accountants, Understanding of the Ethics of Public Accountants, and Application of Public Accounting Standards that affect the Quality of Financial Statements of Public Entities is consistent with empirical data. The capability factor of Public Accountants, Understanding of the Ethics of Public Accountants, and Application of Public Accounting Standards had a statistically significant effect on the Quality of Financial Statements of Public Entities.

Keywords:  Capability, Public Accountants, The Quality of Financial Statements

Downloads

Published

2024-03-19

How to Cite

DEVELOPMENT OF A CAUSAL RELATIONSHIP MODEL BETWEEN THE CAPABILITY OF PUBLIC ACCOUNTANTS, UNDERSTANDING OF THE ETHICS OF PUBLIC ACCOUNTANTS, APPLICATION OF PUBLIC ACCOUNTING STANDARDS, AND THE QUALITY OF FINANCIAL STATEMENTS OF PUBLIC ENTITIES IN THAILAND. (2024). International Development Planning Review, 23(1), 544-557. https://idpr.org.uk/index.php/idpr/article/view/182