Tawila, N., & Wiroterat, C. (2026). The Impact of Technology and Audit Innovation Acceptance and Technological Competence on the Audit Efficiency of Cooperative Auditors in the Cooperative Auditing Department. Journal for Developing the Social and Community, 13(3), 191–214. retrieved from https://so03.tci-thaijo.org/index.php/rdirmu/article/view/303337