HOW DO AUDIT PROFESSIONALS INFLUENCE CONSTANT REPUTATION THROUGH AUDIT QUALITY OF THAI CERTIFIED PUBLIC ACCOUNTANTS?

Abstract

          This study examines the audit professionals affect to constant reputation through audit quality. Audit professionals consist of audit knowledges and audit ethics which necessary attribute for auditor’s responsibilities. They mainly determine and issue opinions on firm’s financial statement report in which indicated the accurate firm’s situation.  However, audit professionals directly impact to constant reputation but also they influence more on audit quality through constant reputation. All relationships are posited the positive effects. Moreover, the investigation of individual improvement as a moderator on the audit quality-constant reputation relationship is tested. Thus, samples are certified public accountants (CPA) that are accountable on audit reports. Questionnaire was used to collect data and examine by regression analysis. The results show the positive effects of audit professionals and audit quality, as well as constant reputation. They imply that both audit knowledges and audit ethics have an overall positive effect on audit quality and impact to constant reputation. Furthermore, audit quality-mediator of audit professionals-constant reputation relationships has just been occurred. Inclusively, an effect of moderator - individual improvement influence on the relationship between audit quality and constant reputation. Giving discussion is competently executed and remarkable future research is emerged. Theoretically, contributions and conclusions will also be purposed.