Factors Affecting Motivation and Audit Quality of the Certified Public Accountant of Thailand: A Literature Survey for a Conceptual Framework

Abstract

This article aims for presents the literature review of Certified Public Accountant motivation study to explain meanings, variables and relationship related to Certified Public Accountant motivation. The conclusion from review show that variables use in various studies is Certified Public Accountant competency, audit fee, Certified Public Accountant rotation and audit quality.