The Influence of International Auditors Special Industry Auditor on Earning Management of Companies Listed in the Stock Exchange of Thailand
Keywords:
The International Auditors, Special Industry Auditors, Earnings managementAbstract
This research aims to study and analyze the relationship international auditors, special industry auditor to earning management of companies listed on the Stock Exchange of Thailand. The samples used in this study must be companies with sufficient financial data to calculate the variance as in the research of 435 companies. The method used for analysis and testing is multiple regression test at significant level of 0.05. According to studies.
It has been found the relationship between the auditors special industry auditors have a significant negative relationship to profitability management. If the business is audited by an international auditor exceptional industry auditors will not have profit management. Therefore, it is a supportive reason for the analysis of investment. The growth of the business should focus on the reliability of the information presented. These are audited by international auditors and special industry auditors.
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ต้นฉบับที่ได้รับการตีพิมพ์ในวารสารบัญชีปริทัศน์ มหาวิทยาลัยราชภัฏเชียงราย ถือเป็นกรรมสิทธิ์ของมหาวิทยาลัยราชภัฏเชียงราย ไม่อนุญาตให้นำข้อความทั้งหมดหรือบางส่วนไปพิมพ์ซ้ำ เว้นเสียแต่ว่าจะได้รับอนุญาตจากมหาวิทยาลัยราชภัฏเชียงราย เป็นลายลักษณ์อักษร
