<?xml version="1.0" encoding="UTF-8"?>
<xml><bibliography><APA>Wantani Traipachkomen และผู้แต่งคนอื่นๆ. (2026) Financial Accounting Records Management in a Hybrid Environment and the Quality of Internal Audit Evidence: A Case Study of Thai State-Owned Enterprises in the Public Utilities Sector. &lt;i&gt;Journal of Accounting Profession (JAP)&lt;/i&gt;, &lt;i&gt;22&lt;/i&gt;(75 (September 2026)), 7.</APA><Chicago>Wantani Traipachkomen และผู้แต่งคนอื่นๆ. "Financial Accounting Records Management in a Hybrid Environment and the Quality of Internal Audit Evidence: A Case Study of Thai State-Owned Enterprises in the Public Utilities Sector". Journal of Accounting Profession (JAP)  22 (2026):7.</Chicago><MLA>Wantani Traipachkomen และผู้แต่งคนอื่นๆ. Financial Accounting Records Management in a Hybrid Environment and the Quality of Internal Audit Evidence: A Case Study of Thai State-Owned Enterprises in the Public Utilities Sector. Thammasat Business School, Thammasat University:ม.ป.ท. 2026.</MLA></bibliography></xml>
