อิทธิพลของคุณภาพการสอบบัญชีต่อราคาหุ้น: กรณีศึกษาบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย (SET) และตลาดหลักทรัพย์ เอ็ม เอ ไอ (MAI)
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งานวิจัยนี้มีวัตถุประสงค์เพื่อศึกษาอิทธิพลของคุณภาพการสอบบัญชีต่อราคาหุ้นของบริษัทที่จดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทยและตลาดหลักทรัพย์ เอ็ม เอ ไอ (MAI) ระหว่างปี พ.ศ. 2564–2566 โดยมีรวมกลุ่มตัวอย่างรวมทั้งสิ้น 415 ตัวอย่าง ผลการศึกษาพบว่า คุณภาพงานสอบบัญชีของบริษัทจดทะเบียนในกลุ่ม SET100 และ MAI มีความแตกต่างกันอย่างมีนัยสำคัญ นอกจากนั้นสำหรับกลุ่มของบริษัทจดทะเบียนในกลุ่ม SET100 พบว่า ขนาดของสำนักงานและค่าธรรมเนียมการสอบบัญชีไม่ส่งผลต่อราคาหุ้น ในขณะที่จำนวนเรื่องและจำนวนคำของเรื่องสำคัญในการตรวจสอบมีอิทธิพลต่อราคาหุ้นอย่างมีนัยสำคัญ ในทางตรงกันข้าม ผลการศึกษาสำหรับกลุ่มบริษัทจดทะเบียนในตลาดหลักทรัพย์ MAI กลับพบว่าขนาดสำนักงานและค่าธรรมเนียมการสอบบัญชีมีอิทธิพลเชิงบวกอย่างมีนัยสำคัญต่อราคาหุ้น ผลการศึกษาสะท้อนถึงความสำคัญของบทบาทผู้สอบบัญชีในการสร้างความเชื่อมั่นให้กับนักลงทุนและผู้ถือหุ้น อันสามารถอธิบายได้ผ่านทฤษฎีตัวแทน (Agency Theory) การตรวจสอบบัญชีที่มีคุณภาพนั้นสามารถลดความไม่สมดุลของข้อมูลระหว่างผู้บริหารและนักลงทุน ลดทอนความเสี่ยงจากพฤติกรรมฉวยโอกาสของผู้บริหาร และสร้างความเชื่อมั่นในข้อมูลทางการเงินได้
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