The Relationship Between Professional Ethics and Responsibility for Audit Quality of Certified Public Accountants in the Bangkok Metropolitan Area
Keywords:
Professional Ethics, Responsibility, Accounting Work Quality, AuditorAbstract
The purposes of this research were to study 1) the level of professional ethics of certified public accountants, 2) the level of responsibility of certified public accountants, 3) the relationship between professional ethics for audit quality of certified public accountants, and 4) the relationship between responsibilities for audit quality of certified public accountants. The sample group used in the research was 262 auditors in Bangkok and surrounding areas using a simple random sampling method. The tool used was a questionnaire with a confidence value of 0.86. Data was analyzed using percentages, mean, standard deviation, and hypothesis testing about the mean, which is a comparison of the difference in the mean by analyzing the Pearson Product Moment Correlation.
The results of the research showed that: 1) the level of ethics in the accounting profession was found that the overall level was at a high level. 2) The level of responsibility in the accounting profession. It was found that the overall level was at a high level. 3) There was a relationship between professional ethics and the quality of the accounting work of auditors. There was a high overall positive relationship. The professional ethics aspect of honesty and integrity is the highest, followed by fairness. It is related to the quality of the auditor's accounting work. Confidentiality and professional ethics regarding professional behavior compliance with relevant laws and regulations have the lowest relationship with the quality of the auditor's accounting work, and 4) There was a medium level of positive overall relationship with the highest professional ethics regarding responsibility and duty Secondly, responsibility towards service recipients is related to the quality of the auditor's accounting work and responsibility towards professional colleagues.
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