Analysis of Quality of Financial Report of Company in the View of the Revenue Officer.

Abstract

Different groups of stakeholders have different viewpoint on the quality of the business financial reports. The purposes of the study were to study the opinions of the revenue officers under the Revenue Office on the quality of the company's financial report. The survey opinions of revenue officers in the branch area under the affiliation with the quality of the financial reports of the companies by collecting data with questionnaires from the revenue officers affiliated with the Revenue Office in the northern territory 400 employees. Statistics used include frequency values, percentage values, standard deviations and t-test, F-test for hypothesis testing. The study found that the majority of respondents were female, aged between 31 and 40, with a master's degree and a career as an operation revenue scholar. With less than five years of experience working in finance and a monthly income of 35,000 - 50,000 baht. Most respondents had the highest level of opinion on the qualitative characteristics of financial reports from the perspective of revenue officers. Hypothesis test results showed that officers with different education, occupations, average monthly income and accounting experiences were present. There is not different point of view on the quality of financial reports in the view of the revenue officer.