ความสัมพันธ์ระหว่างคุณลักษณะของประธานกรรมการบริหารกับค่าสอบบัญชีของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย

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พิชญา ศรีสุขา
ศิริลักษณ์ ศุทธชัย
ธนิดา อุทยาพงษ์

บทคัดย่อ

งานวิจัยนี้มีวัตถุประสงค์เพื่อศึกษาความสัมพันธ์ระหว่างคุณลักษณะของประธานกรรมการบริหารกับค่าสอบบัญชีของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย โดยศึกษาข้อมูลทุติยภูมิ ระหว่างปี 2561 – 2562 และใช้เทคนิคการวิเคราะห์ความถดถอยพหุคูณ (Multiple Regression Analysis) ผลการวิจัยพบว่า โดยภาพรวม คุณลักษณะของประธานกรรมการบริหาร ได้แก่ อายุ การได้มาของประธานกรรมการบริหาร และความเชี่ยวชาญด้านการเงินหรือบัญชีมีความสัมพันธ์กับค่าสอบบัญชีอย่างมีนัยสำคัญทางสถิติ โดยเฉพาะในกลุ่มบริษัทที่มีขนาดใหญ่ แสดงว่าผู้สอบบัญชีในกลุ่มบริษัทนี้มีแนวโน้มสูงที่จะพิจารณาค่าสอบบัญชีโดยประเมินคุณลักษณะของประธานกรรมการบริหารด้วย ในขณะที่ การศึกษาความสัมพันธ์ดังกล่าวในกลุ่มบริษัทขนาดใหญ่มากพบว่า การกำหนดค่าสอบบัญชีของผู้สอบบัญชีอาจจะมีความซับซ้อนมาก เนื่องจากผลการวิจัยในกลุ่มนี้ไม่พบความสัมพันธ์ที่ชัดเจน 

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บท
บทความวิจัย
Author Biographies

พิชญา ศรีสุขา

คณะบริหารธุรกิจและการบัญชี มหาวิทยาลัยขอนแก่น

ศิริลักษณ์ ศุทธชัย, ดร.

ผู้ช่วยศาสตราจารย์ประจำสาขาวิชาการบัญชี

คณะบริหารธุรกิจและการบัญชี มหาวิทยาลัยขอนแก่น

ธนิดา อุทยาพงษ์, ดร.

อาจารย์ประจำสาขาวิชาการบัญชี

คณะบริหารธุรกิจและการบัญชี มหาวิทยาลัยขอนแก่น

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