Professionalism and Quality of Audit Services Affecting Service Decision Process for Selecting Audit Firms of Public Company Limited

Main Article Content

Sunun Pengjinda


This research aimed to study (1) levels of auditor professionalism, quality of audit works, and public companies’ decision-making processes for selecting financial audit firms, (2) auditor professionalism factors affecting the public companies’ selection decisions, and (3) audit works’ quality factors affecting public companies’ selection decisions. The research employed a quantitative methodology. The study population is public companies’ personals, with Stratified simple random sampling. The sample size is 305. Descriptive statistics used in this study are frequency, percentage, average, and standard deviation. Inferential statistics used in this study is stepwise multiple regression. The study has found that (1) auditor professionalism, audit work quality, and audit firm selection decision making processes are at a high level, and (2) auditor professionalism factors in self, personal and organizational management, intellectual, and interpersonal and communication skills are affecting service decision process for selecting audit firms of a public company limited, (3) audit work quality factors, in the aspects of verifiability, decision making,  fair representation, comparability, understandability is affecting service decision process for selecting audit firms of a public company limited.


Download data is not yet available.

Article Details

How to Cite
Pengjinda, S. (2022). Professionalism and Quality of Audit Services Affecting Service Decision Process for Selecting Audit Firms of Public Company Limited. Rajapark Journal, 16(46), 356–373. Retrieved from
Research Article


Cronbach, L.J. (1984) Essential of Psychology and Education. McGraw-Hill.

Department of Business Development. (2020). Business Registration Information.

Dickins, D., & Higgs, J. L. (2006). Shopping for an Auditor. The Journal of Corporate Accounting & Finance. 9-15. DOI: 10.1002/jcaf

Federation of Accounting Professions. (2015). Federation of Accounting Professions. (2015). International Education Standards Issue 3 (EIS3) Early Professional Development - Vocational Skills (Revised edition).

Federation of Accounting Professions. (2018). The Federation of Accounting Professions Regulations on Code of Conduct for Professional Accountants B.E. 2018.

Henchokchaichana, N., & Srijunpetch, S. (2016). Auditing and Assurance Services (2nd ed.). TPN.

Jinmon, N. (2016). Professionalism and Audit Quality of Certified Public Accountants (CPAs) in Thailand[Master’s Thesis, Rajabhat Chiang Rai University].

Kaewsan, P., & Kongrungchoke, A. (2015). The Decision Making Using the Services of Accounting Firms for Limited Companies in Suratthani. Research and Development Journal Suan Sunandha Rajabhat University, 7(2), 88-100.

Kaewsit, O. (2018). Quality of the Audit Work that Affects the Success of the Operations of Companies Listed on the Stock Exchange of Thailand[Master’s Thesis, Sripatum University].

Kaiyawan, Y., & Kaiyawan, K. (2019). Research Methodology for Hospitality and Tourism. Chulalongkorn University.

Kongsompong, K. (2018). Service Marketing in Multicultural, Vol. 2. Chulalongkorn University.

Kilgore, A.M., Radich, R., & Harrison G. (2011). The Relative Importance of Audit Quality Attributes. Australian Accounting Review, 21(3), 253–265. DOI:10.1111/j.1835-2561. 2011.00141.x

Knechel, W.R., Niemi, L., & Sundgren, S. (2008). Determinants of Auditor Choice: Evidence from a Small Client Market. International Journal of Auditing, 12(1), 65-88. DOI:10.1111/j.1099-1123.2008.00370.x

Kora, M. (2016). The Effects of Professional Accountants and Risk Management on Financial Reporting Quality of Small and Medium Enterprises (SMEs) in Five Southern Border Provinces[Master’s Thesis, Prince of Songkla University].

Kotler, P. (1983). Principles of Marketing (2nd ed.). Pearson Prentice.

Kotler, P. (2000). Marketing Management (10th ed.). Prentice-Hall.

Linjee, C., Homkaew, K., & Boon-Iam, S. (2020). Knowledge and Professional Skills of Accountants at the Certified Accounting Practice in Thailand. Journal of Arts Management, 4(1), 34-45.

Liubsuethagun, P., Sunboonrat. B., & Sahayrak, K. (2020). The Factors Influencing on Decision Making Using the Services of Auditing Firms for Limited Companies in Lower North-Eastern Provincial Cluster 2. Journal of Management and Development Ubon Ratchathani

Rajabhat University, 7(1), 65-74.

Nilphai, S. (2518). Auditors’ Accounting Skills, Audit Professionalism, and Audit Success: Evidence from Certified Public Accountants (CPA) and Tax Auditors in Thailand. Journal of Roi Et Rajabhat University, 12(1), 142-143.

Nunnally, J.C. (1978) Psychometric theory (2nd ed.) McGraw-Hill.

Panpairoj, A. (2015). Factors that Influence the Decision to use The Services of an Audit Firm Achome Audit Limited[Master’s Thesis, Silpakorn University].

Ruanghiran, S. (2020). Intermediate Accounting 1 (14th ed.). Sematham.

Sands, J., & McPhail, J. (2003). Choice Criteria of Listed Australian Public Companies for Selecting an Auditor: An Exploratory Study. International Journal of Business Studies, 11(1), 109-133.

Sapasai, T., & Tangsomchai, C. (2018). Regulatory Reforms on Independent Directors and Earnings Management of Listed Firms in Thailand. Chulalongkorn Business Review, 40(4), 1-22. DOI: 10.14456/cbsr.2018.17

Schiffman, L.G., & Kanuk, L.L. (1994). Consumer Behavior (5th ed.). Prentice-Hall.

Simon, H.A. (1960). Administrative Behavior (3rd ed.). The Free Press.

Soochcharoen, W. (2016). Consumer Behavior (3rd ed.). G.P. Cyber print.

Sugaraserani, S. et al. (2018). Management Accounting (7th ed.). Chulalongkorn University Book Center.

Sukwatthanasinit. K. (2018). Factors Affecting the Quality of Auditor in Thailand 4.0[Research report, Sripatum University].

Yamane, T. (1973). Statistics: An Introductory Analysis (3rd ed.). Harper and Row.

Yodbua, L., & Sukwatthanasinit, K. (2017). The Professionalism of the Auditor the Audit Quality of Audit Offices. In The 9th NPRU National Academic Conference Nakhon Pathom Rajabhat University. Nakhon Pathom.