The effects of audit value added on audit survival: Evidence from CPAs of Thailand
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The purposes of this study are to investigate the relationship between antecedents and consequences of audit value added (AVA). AVA is performance of the auditors who work with dedication and commitment to quality work and usefulness for user. AVA composes three dimensions as well as audit best practice, audit continuous learning, and professional ethic awareness. The results from the questionnaire survey of 135 CPAs in Thailand. The findings identified that only two dimensions of AVA has positive relationship with all consequences as well as audit continuous learning and professional ethic awareness. Which the consequences of this study are financial information transparency, stakeholder acceptance, and audit survival. In addition, the finding shows the relationship between antecedence and audit value added are positive significant. Which the antecedence of this study are Stakeholder pressure, audit regulation change, and business environment climate. Surprisingly, have not significant the relationship between audit best practice that dimensions of audit value added and consequences. The summary of this paper not only provides theoretical and managerial contributions but also suggestions and directions of the future research are elaborate.
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How to Cite
Sudsomboon, S. & Intakun, P.. (2016). The effects of audit value added on audit survival: Evidence from CPAs of Thailand. International Journal of Business and Economic Development, Volume 04 Issue 1.
Citation Context
APA
Sudsomboon, S. & Intakun, P.. (2016). The effects of audit value added on audit survival: Evidence from CPAs of Thailand. International Journal of Business and Economic Development, Volume 04 Issue 1.
MLA
Sudsomboon, Seerungrat, and Phaitoon Intakun. "The effects of audit value added on audit survival: Evidence from CPAs of Thailand." International Journal of Business and Economic Development, Volume 04 Issue 1, 2016.
Chicago
Seerungrat Sudsomboon and Phaitoon Intakun. "The effects of audit value added on audit survival: Evidence from CPAs of Thailand." International Journal of Business and Economic Development Volume 04 Issue 1 (06 May 2016).
Harvard
Sudsomboon, S. & Intakun, P. (2016) The effects of audit value added on audit survival: Evidence from CPAs of Thailand. International Journal of Business and Economic Development, Volume 04 Issue 1
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