CAUSAL FACTORS AFFECTING WORK MOTIVATION AND AUDIT QUALITY OF THE CERTIFIED PUBLIC ACCOUNTANT IN THAILAND
Keywords:
work motivation, audit quality, Certified Public Accountant in ThailandAbstract
Objectives of this research were to study the causal factors, direct and indirect influences of factors and a model of causal factors. The samples used for the research were 460 certified public accountants who had status of independent auditors, conducted with the mixed research methods, the quantitative and qualitative methods. Data were analyzed by Structural Equation Modeling, SEM.
The research results were found that factors of auditors’ competence, audit fees, auditor rotation and auditing technology had direct positive influences on work motivation and audit quality. and work motivation has a positive direct influence on the audit quality of the Certified Public Accountants in Thailand with statistically significant level at 0.05 and the model was consistent with the empirical data that had six harmonious indices that met the acceptant criteria: x2/df = 1.016, CFI = 1.00, GFI = 0.97, AGFI = 0.95, RMSEA = 0.006 and SRMR = 0.028
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