The Effects of Professional Accounting Ethics on Audit Quality among Certified Public Accountants in Thailand
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Abstract
This research examined the effects of professional accounting ethics on audit quality among Certified Public Accountants (CPAs) in Thailand. A quantitative research design was used, with data collected via questionnaires from a sample of 249 Certified Public Accountants in Thailand. The data were analyzed using descriptive statistics and multiple regression. The results showed that professional accounting ethics, integrity, objectivity and independence, confidentiality, professional behavior, and transparency had positive and statistically significant effects on audit quality at the 0.01 level, collectively accounting for 74.6% of the variance in audit quality. In contrast, professional knowledge and competence, due care, and adherence to professional performance standards were not found to have a statistically significant effect on audit quality. These findings indicate that audit quality is driven more by adherence to professional ethics and moral values than by knowledge or by following professional standards alone.
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