Factors Affecting the Quality of Financial Reports of the State Enterprises in Thailand From the Perspective of the Experienced Auditor
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Abstract
The research aimed to study the skills of accountant and the internal control system factors affecting the fundamental and enhancing qualitative characteristics of financial reports of state enterprises in Thailand.The research instrument was questionnaire and data collected from the auditor of the state audit office of the Kingdom of Thailand which experienced auditing the financial reports more than 5 years. Statistics used for data analysis are percentage, mean, standard deviation and multiple regression analysis for hypothesis testing.
The result shows in the perspective of the experienced auditor the skills of accountant factors are experience and accounting skills and internal control system factors are control activities and information and communication affecting the fundamental qualitative characteristics of financial reports of state enterprises in Thailand significantly at 0.05. And the skills of accountant factors is accounting skills and internal control system factors are control activities and information and communication affecting the enhancing qualitative characteristics of financial reports of state enterprises in Thailand significantly at 0.05. The results will help those responsible in preparing and presenting financial reports understand the importance of financial reports quality and will be a guideline for develops the relevant factors to improve the quality of financial reports.
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References
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