อิทธิพลของคุณภาพของการสอบบัญชีที่มีต่อความสัมพันธ์ระหว่างการควบคุมภายในและคุณภาพของรายงานทางการเงินของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย

Donlaya Chaiwong; Patcharin Saramath; Sathaya Tansunpong

doi:10.14456/mjba.2022.9

Authors

Donlaya Chaiwong Assistant Professor Dr., Faculty of Business Administration, Maejo University
Patcharin Saramath Lecturer, Faculty of Business Administration, Maejo University
Sathaya Tansunpong Assistant Professor Dr., Faculty of Business Administration, Maejo University

DOI:

https://doi.org/10.14456/mjba.2022.9

Keywords:

Audit Quality, Financial Reporting Quality, Internal Control

Abstract

This study purposes to examine the effects of internal control on financial reporting quality and further examine moderating role of audit quality on the relationship between internal control and financial reporting quality of the listed in The Stock Exchange of Thailand (SET) in 2018-2019. In this study, financial reporting measured by absolute discretionary accruals and audit quality measured as being audited by a big four audit firms and audit tenure. The result shows that the level of internal control has no effects on financial reporting quality. Moreover, financial reporting quality increasing for firms are audited by a big four audit firm. Whereas, firm audited by long-tenured audit firm has no effects on financial reporting quality. Furthermore, firms audited by a big four audit firm and audited by long-tenured audit firm has no effect the relationship between internal control and financial reporting quality.

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