The Impact of Ethics of Accounting Professional and Efficiency Performance Affecting Financial Reporting Quality of Accountant in Accounting Office in the Northeastern Thailand

Abstract

The objectives of this research were 1) to examine the impact of professional accounting ethics and accountants’ performance efficiency in Northeastern Thailand, 2) to examine the impact of professional accounting ethics on the quality of accountants' financial reports in accounting firms in the aforementioned region, and 3) to examine the impact of the performance efficiency on the quality of accountants' financial reports in accounting firms in the aforementioned region The data were collected from a total of 172 samples out of 253 respondents, who comprised one accountant working in each accounting firm in the Northeastern region. The instrument used in this research was a questionnaire.The statistics used for analyzing the data were multiple correlation analysis and multiple regression analysis.  

        The results revealed that 1) the accountants’ opinions on the professional accounting ethics in terms of faithfulness and confidentiality were at the highest level, while knowledge and abilities, integrity, and transparency were at a high level; 2) the accountants’ opinions toward the performance efficiency were at the highest level for accuracy, whereas timeliness, quality, work success, and the amount of work were at a high level; 3) the accountants’ opinions on the quality of the financial reports in terms of reliability was at the highest level, while understandability, comparability, ability related to decision-making, and representational faithfulness were at a high level; 4) the professional accounting ethics on faithfulness had a significant correlation and positive impact on the performance efficiency; 5) the professional accounting ethics on knowledge and ability, integrity, and confidentiality had a significant correlation and positive impact on the performance efficiency and the quality of the financial reports, and 6) the performance efficiency in terms of work success and the amount of work had a significant correlation and positive impact on the quality of the financial reports at a statistical level of 0.05.