The Relationships between of Knowledge, Skill, Values, Ethics, and Attitudes on Competencies of Certified Public Accountants in Thailand
Journal Title: International Journal of the Computer, the Internet and Management - Year 2016, Vol 24, Issue 3
Abstract
This research is intended to establish the relationships between knowledge, skills, values, attitudes towards ethics auditor performance in Bangkok and perimeter (Nearby area), of Thailand. This Researcher has used the questionnaire as a tool to collect data from a sample group in Bangkok and its vicinity include auditor authority of Thailand. The number of population for use statistics in 316, data analysis, correlation analysis, multiple, and include the multiple regression analysis tools. Analysis of the relationship between the knowledge, skills, values, ethics, attitude towards performance auditor licensed in Thailand. The skill of the CPA (Certified Public Accountant: Online of Thailand) Relationships and positive impact on the overall performance of the CPA. The significant level of 0.05 is accepted assumptions. For knowledge and professional values, ethics and attitudes have no relation to the overall performance of the CPA.
Authors and Affiliations
Chalida Linjee, Kanokmani Homkaew
Keywords
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