The Attitude of the Auditors of Listed Companies on the Stock Exchange of Thailand on the Quality of Accounting Information in the Ability of the Internal Auditors
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Abstract
The purpose of this research is to study the relationship between the proficiency of internal auditors and the quality of accounting information of the listed companies in SET. The samples consist of 257 internal auditors who are the heads of the internal audit department. The statistics used in this research are mean and standard deviation, and the hypothesis is analyzed using regression analysis.
The results show that the internal audit opinions on the quality of accounting information about the knowledge and ability of the professionalism of internal auditors rate professional and carefulness professionalism at the highest level. The other categories are at a high level. The knowledge ability and professional of internal auditors positively influence the quality of accounting information at the significant level of .05 is consistent with the hypothesis.
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References
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