This research is to investigate the effects of audit innovation on sustainable audit success of CPA in Thailand by collecting data from 4292 auditors in Thailand by using a questionnaire as an instrument. The results of statistics used for analyzing the collected data were simple linear regression analysis and multiple linear regression analysis indicated audit innovation had positive relationships with audit quality and audit reputation. Especially effective of Modern Equipment Integrative of audit search technique and audit quality had positive relationships with audit reputation. Moreover audit quality had positive relationships with audit sustainable. The results obtained from this study could be used as guidelines for developing creating and improving the efficiency of auditor performance and practice audit process to create reliability to the public and to be able to survive sustainably in a long period of time.

The research aims to study the factors affecting on volume and audit quality of Thai auditor by using empirical research. The population and sample in the research are the CPAs in Bangkok. The research tool are questionnaire with completed response totaling 157 units constituting 21.48% of response rate. The results show that factor that has positive affect with volume of auditing is type of audit office (t = 8.340***) and control variable is experience in auditing task (t = 3.399***) at significant level (α) < 0.001 ; whilst the factors that have negative affect with audit quality are competitive condition in auditing market (t = -2.420*) and volume of auditing tasks (t = -2.227*) at significant level (α) < 0.05. And the characteristics of auditors has a positive effect on audit quality (t = 11.964***) at significant level (α) < 0.001

The purpose of the study on the association between factors affecting environmental information disclosure quality of listed companies in the Stock Exchange of Thailand was to investigate factors which posed impacts on the listed companies in Thailand Stock Exchange using the information from 2007 to 2011. The data applied Multiple Regression Analysis to test the relationship between the dependent variable environmental information disclosure quality and independent variable which included the ability to compete the ability to make profits business liquidity operation period business industry and business size as control variables. The result showed that the ability to compete was significantly related to the quality of the environmental information disclosure. This means that the higher competition the more environmental information disclosure. Regarding the other variables such as the ability to make profits business liquidity and operation period did significantly not relate to the environmental information disclosure quality. Moreover business size had significant positive association with the quality of the environmental information disclosure which means that bigger businesses are more capable to reveal their environmental information than the smaller ones. The information disclosure qualities in terms of resources legalization and sustainability were reported more highly than others. However the companies producing industrial products disclosed their companies’ policies more while service industries revealed more about their accounting and financial information which related to the environment.

The purposes of this study were to costs and fees of solid waste management and to provide resolutions towards solid waste management of Omnoi City Municipality. The data were collected by using financial data during 5 years from 2008 to 2012. Then the data were calculated to figure out the costs of solid waste management divided by solid waste management-related cost and non-solid waste management-related cost. The results found that annual solid waste generation rate of Omnoi City Municipality was 0.53 ton/person or 0.65 ton/household. The annual average quantity of solid waste was 27327.26 ton/year and the annual cost of solid waste management was 2084.62 Baht/ton. The costs were separated into the solid waste management-related cost including the cost of main department responsible for solid waste collection service as follows; 1) direct labor 493.79 Baht/ton 2) direct materials 170.83 Baht/ton 3) production cost 231.07 Baht/ton and 4) cost of solid waste management 477.95 Baht/ton. Moreover the non-solid waste management-related cost or the cost allocation supported by other departments consisted of Administration Department and Council 95.78 Baht/ton Office of the Municipal Clerk 308.43 Baht/ton Division of Technical Services and Planning 93.49 Baht/ton Division of Finance 137.25 Baht/ton and Division of Sanitation and Environment 76.03 Baht/ton. Omnoi City Municipality could gather the fees of solid waste management about 152.32 Baht/person/year or 186.61 Baht/household or 290.31 Baht/ton or 13.93 percent of the cost of solid waste management. According to the cost calculation of solid waste management the supporting departments associated with the solid waste management should allocate sufficient budget and provide the cost data which would be useful for administrators at all levels to measure and improve performance. Furthermore additional policies related to the solid waste management should be defined to reduce the management cost and quantity of solid waste. The responsible departments should also promote people’s understanding and realization of duty to pay for fees of solid waste management.