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. IDPR [Internet]. 2024 Mar. 19 [cited 2024 May 19];23(1):544-57. Available from: https://idpr.org.uk/index.php/idpr/article/view/182