Reporting Strategies of Rhetoric on the Effectiveness of Internal Control Reports

Abstract

The purpose of this research is to analyze the rhetorical strategies of the executive on the effectiveness of internal control. Content analysis is through the rhetoric of Aristotle, which contained as Ethos, Logos, and Pathos. The samples of the companies are collected the SET that has the highest trading volume in each year. They are Set50, each company have 50 and totaling 150 companies in 3 years. The results show that, the executives of the listed companies are most likely to write reports with logos. There is little to explain the credibility and persuasion. This act means that every company is more likely to write internal control reports by explaining the reasons and processes than writing them to build credibility and persuade them to trust the executives and companies. It shows that most companies comply with the law governing the internal control of the Stock Exchange of Thailand.