ความสัมพันธ์ระหว่างคุณลักษณะของประธานกรรมการบริหารกับค่าสอบบัญชีของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย
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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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เนื้อหาและข้อมูลในบทความที่ลงตีพิมพ์ในวารสารสภาวิชาชีพบัญชี ถือเป็นข้อคิดเห็นและความรับผิดชอบของผู้เขียนบทความโดยตรงซึ่งกองบรรณาธิการวารสารไม่จำเป็นต้องเห็นด้วยหรือร่วมรับผิดชอบใด ๆ
บทความ ข้อมูล เนื้อหา รูปภาพ ฯลฯ ที่ได้รับการตีพิมพ์ในวารสารสภาวิชาชีพบัญชี ถือเป็นลิขสิทธิ์ของวารสารสภาวิชาชีพบัญชี หากบุคคลหรือหน่วยงานใดต้องการนำข้อมูลทั้งหมดหรือบางส่วนไปเผยแพร่ต่อหรือเพื่อกระทำการใดๆ จะต้องได้รับอนุญาตเป็นลายลักษณ์อักษรจากวารสารสภาวิชาชีพบัญชี ก่อนเท่านั้น
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