The Professionalism and Accounting Services of Accountants Affecting the Quality of Financial Reports of Small and Medium-Sized Enterprises (SMEs) in Nonthaburi Province.

Abstract

This study aims to examine: 1) the level of professionalism and accounting service quality of accountants in small and medium-sized enterprises (SMEs) in Nonthaburi Province, 2) the quality level of financial reports of SMEs in Nonthaburi Province, and 3) the impact of accountants' professionalism and accounting service quality on the quality of financial reports of SMEs in Nonthaburi Province. A quantitative research method was employed, collecting data from a sample of 200 accountants using simple random sampling. The research instrument was a questionnaire, and data were analyzed using descriptive statistics, including percentage, frequency, mean, and standard deviation, as well as inferential statistics through multiple regression analysis at a significance level of 0.05.

The research findings indicate that the levels of accountants' professionalism, accounting service quality, and financial report quality were all at a high level. Hypothesis testing confirmed that the levels of accountants' professionalism and accounting service quality significantly impact the quality of financial reports at the 0.05 significance level. Based on the research findings, it is recommended that accountants and accounting firms should continuously undergo training on professional ethics and standards. Regulatory bodies should certify accountants' professionalism in accordance with international professional standards and promote the use of digital accounting technology to minimize errors in financial report preparation.