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The Effect of Factors on Audit Renewal Strategy of Certified Public Accountants (CPAs) In Thailand |
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| รหัสดีโอไอ | |
| Creator | Thanniti Jiraphatthanaponsin |
| Title | The Effect of Factors on Audit Renewal Strategy of Certified Public Accountants (CPAs) In Thailand |
| Contributor | Sutana BoonluaSuparak Janjarasjit |
| Publisher | Stamford International University |
| Publication Year | 2561 |
| Journal Title | ASEAN Journal of Management & Innovation |
| Journal Vol. | 5 |
| Journal No. | 1 |
| Page no. | p 144 - 160 |
| Keyword | Audit Renewal Strategy, Market-Driving Audit Vision, Audit Well-Roundedness, Comprehensive Knowledge Diversity, Stakeholder Expectation Increase, Professional Competition Intensity |
| URL Website | http://ajmi.stamford.edu |
| Website title | AJMI -ASEAN Journal of Management & Innovation |
| ISSN | 2351-0307 |
| Abstract | The purpose of this study is to examine the influences of market-driving audit vision, audit well-roundedness, comprehensive knowledge diversity, stakeholder expectation increase and professional competition intensity on audit renewal strategy. Audit renewal strategy is the auditor's capability to transform their method, concept, audit process, and learning to raise audit performance. Likewise, audit renewal strategy is directly influenced by external environmental factors and internal factors based on contingency theory. The data were collected from a survey of 391 CPAs. The results of regression analysis find that internal factors, including market-driving audit vision, audit well-roundedness, comprehensive knowledge diversity, and stakeholder expectation have a positively influence on audit renewal strategy. Finally, theoretical and managerial contributions, conclusion, and suggestions for future research are discussed as well. |
