@article{มณีมัย_เจริญกิจจารุกร_ชูเศษ_แซ่ทั่ง_รักษาวงศ์_เปรมจิตร_2018, title={QUALITY AND FACTORS AFFECTING QUALITY CONTROL PRACTICES OF THAI SMALL AND MEDIUM ACCOUNTING FIRMS}, volume={14}, url={https://so04.tci-thaijo.org/index.php/stou-sms-pr/article/view/35380}, abstractNote={<p><span class="fontstyle0">The objective of this study is to examine the quality control practices and factors determining quality<br>control practices of Thai small and medium accounting firms. The data was gathered through a structured<br>questionnaire which had been sent to 365 small and medium accounting firms all over the country. The results of this study reveal that Thai accounting firms possess a high level of quality control practices in overall aspects. The results of quality control practices are ranged from the highest to the lowest levels; respectively. 1) relevant ethical requirements, 2) documentation, 3) acceptance and continuance of client relationships and specific engagements, 4) engagement performance, 5) human resources, 6) monitoring, and 7) leadership  responsibilities for quality within the firm. With regard to the determining factors of quality control practices of accounting firms, the results show that 1) characteristics of top manager namely age and education level have negative and positive influences on the quality control practices of accounting firms, 2) organizational resources that is financial capital, the number of customers as well as firm services are positively related to the  quality control practices of accounting firms; and 3) external factors which are customers’ attitudes towardsquality, industry rivalry and competition, regulations and policies, and economic liberalization significantly drive quality control practices of accounting firms.  </span></p>}, number={1}, journal={Modern Management Journal}, author={มณีมัย ปาริชาติ and เจริญกิจจารุกร ภัทรพงศ์ and ชูเศษ ภัทร์ชนน and แซ่ทั่ง อรัญญา and รักษาวงศ์ รติพร and เปรมจิตร ฐาปนี}, year={2018}, month={Mar.}, pages={117–128} }