The Comparison of Capability of Public Accountants, Understanding of Ethics of Public Accountants, Application of Public Accounting Standards and the Quality of Financial Statements of Public Entities in Thailand

Abstract

          The objective of this research was to study and compare the general information of the respondents with the capability of public accountants, their understanding of the ethics of public accountants, their application of public accounting standards, and the quality of financial statements of public entities. This is survey-based research. The research instrument used was a questionnaire. The population consisted of public accountants and the sample size was 431 people. Data analysis utilized descriptive statistics such as Percentage, Mean, and Standard Deviation. Hypothesis testing was performed using techniques including Independent Samples t-test, One-Way ANOVA, and pairwise difference analysis employing Scheffe’s Method. The research results found that gender, age, educational level, work experience, job position, and type of organization did not give statistically significant differences in the capabilities of public accountants, their understanding of the ethics of public accountants, application of public accounting standards, and quality of financial statements of public entities.