Influential Factors for Professional Achievement of Certified Public Accountants in Thailand

Abstract

The purposes of this research were to study the influential factors for professional achievement of the certified public accountants in Thailand by using a questionnaire for collecting data from 205 samples.                    The statistics used for analyzing the collected data were multiple correlation and multiple regression analysis. The result showed that 1) professional engagement in the aspects of vigor, dedication, and absorption affects the auditors’ success and 2) professional competency in the aspects of knowledge and technical capabilities, aptitude and skill, values, ethics and professional attitudes affects the auditors’ success. The research results can be used as a guideline for development of learning potential through training to improve knowledge and conduct the audit with fairness and honesty with good faith to make customers confident of the audit.