The Factors Affecting Financial Reporting Reliability： An Empirical Research of Public Listed Companies in Thailand  

作　　者：Nattawut Tontiset Sirilak Kaiwinit Mahasarakham 

机构地区：[1]University, Mahasarakham, Thailand

出　　处：《Journal of Modern Accounting and Auditing》2018年第6期291-304,共14页现代会计与审计（英文版）

摘　　要：The objective of this research is to examine the antecedents of financial reporting reliability of Thai-listed companies. Accountant professional ethics, accounting information system （AIS） quality, audit committee effectiveness, and audit firm quality are assumed to be the antecedents of financial reporting reliability. The listed companies in the Stock Exchange of Thailand （SET） are samples of the research. A mail survey procedure via the questionnaire was used for data collection from chief accountant officer. The overall results indicate that accountant professional ethics, AIS quality, audit committee effectiveness, and audit firm quality have a positive significant effect on financial reporting reliability. The results reveal that firms should develop accountant professional ethics, AIS quality, audit committee effectiveness, and audit firm quality in order to build reliable financial reporting. Overall, the results of this research contribute to chief accounting officers, accounting practitioners, and firms to emphasize development and support the generation of financial reporting reliability for financial reporting users.

关 键 词：financial reporting reliability accountant professional ethics AIS quality audit committee effectiveness audit firm quality 

分 类 号：F832.1[经济管理—金融学] TB114.3[理学—概率论与数理统计]