Professional Accounting Ethics Awareness and Financial Reporting Quality: Evidence from Small and Medium Enterprise In the North East of Thailand
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Abstract
The objective of this study to investigate the effects of the factor affecting the professional accounting ethics awareness on financial reporting quality with the stakeholder pressure as moderating variable. The sample of this research is the Small and Medium Enterprise business in the northeast of Thailand. The research instrument is questionnaire. In this research, testing validity and reliability of a questionnaire as qualities of a good instrument by factor analysis and Cronbach’s Alpha. The results show that, the factor loading of each item is expressed between 0.778-0.938, it is greater than 0.40. Moreover, the. Cronbach’s Alpha coefficients for all variable are presented between 0.899-0.932. As a result, all constructs of this research have internal consistency reliability. Data were collected by survey questionnaires to accounting manager/administrated of SMEs business in the northeast of Thailand, 130 completed questionnaires are used in the analysis. The results show that professional accounting ethics awareness related to financial reporting quality. In the same time, the results found that stakeholder pressure does not influence the relationship between professional accounting ethics awareness and financial reporting quality. While, stakeholder pressure related to financial reporting quality.
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