Effect of Internal Audit Excellence Capability on Firm Goal Achievement of Hotel Businesses in Thailand

Authors

  • Wanvipa Khammongkol Mahasarakham Business School, Mahasarakham University.
  • Phaprukbaramee Ussahawanitchakit Mahasarakham Business School, Mahasarakham University.
  • Suparak Janjarasjit Mahasarakham Business School, Mahasarakham University.

Keywords:

Internal audit excellence capability, Business value, Stakeholder reliability, Firm goal achievement

Abstract

           This research aims to explore the effects of internal audit excellence capability on firm goal achievement. The model was empirically tested by using the collected data of mail surveys from hotel businesses in Thailand. Internal auditors or the chief directors of the internal audit managers are the key informants. There were 290 returned questionnaires that were used in this analysis. The Ordinary Least Squares (OLS) regression was the method used for testing the hypotheses. The results revealed that each dimension of internal audit excellence capability has positively influenced its consequences which are business value, stakeholder reliability and firm goal achievement. Finally, contributions and suggestions are also provided for further research.

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Published

25-10-2018

How to Cite

Khammongkol, W., Ussahawanitchakit, P., & Janjarasjit, S. (2018). Effect of Internal Audit Excellence Capability on Firm Goal Achievement of Hotel Businesses in Thailand. Journal of Accountancy and Management, 10(3), 120–135. Retrieved from https://so02.tci-thaijo.org/index.php/mbs/article/view/222947

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Research Articles