Impact of Accounting Information Reliability Affecting Financial Reporting Quality of Accounting Office in the Northeastern Region
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Abstract
The purpose of this research was to study an impact of the accounting information reliability affecting the quality of financial reporting of accounting offices in the Northeastern region of Thailand. The data were collected from 98 accounting offices in the Northeastern part of Thailand. The questionnaires were used as the research instrument. The following statistics were used to analyzed the obtained data i.e. multiple correlation analysis, simple regression analysis, and multiple regression analysis. The results revealed that: 1) The opinion on the accounting information reliability was overall at a high level. 2) The opinion on the quality of financial reporting was also overall at a high level. And 3) the reliability of accounting information positively affected the quality of financial reporting in the overall aspects of information accuracy, internal control, timeliness, and complete information at the statistically significant level of 0.05.
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เนื้อหาและข้อมูลในบทความที่ลงตีพิมพ์ในวารสารทดสอบระบบ ThaiJo2 ถือเป็นข้อคิดเห็นและความรับผิดชอบของผู้เขียนบทความโดยตรงซึ่งกองบรรณาธิการวารสาร ไม่จำเป็นต้องเห็นด้วย หรือร่วมรับผิดชอบใดๆ
บทความ ข้อมูล เนื้อหา รูปภาพ ฯลฯ ที่ได้รับการตีพิมพ์ในวารสารทดสอบระบบ ThaiJo2 ถือเป็นลิขสิทธิ์ของวารสารทดสอบระบบ ThaiJo2 หากบุคคลหรือหน่วยงานใดต้องการนำทั้งหมดหรือส่วนหนึ่งส่วนใดไปเผยแพร่ต่อหรือเพื่อกระทำการใดๆ จะต้องได้รับอนุญาตเป็นลายลักอักษรจากวารสารทดสอบระบบ ThaiJo2 ก่อนเท่านั้น
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