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

This research aim to study disclosure of accounting comply with TFRS were collected from Factors affecting disclosure of accounting comply with TFRS : Case Study the listed Companies in the Energy and Utilities Section in stock exchange of Thailand. The data 24 companies by using annual Financial Statement and Notes to Financial Statements. From 2009-2013 fiscal year. Statistical tools use for analyzing is multiple regression analysis at 0.001 and 0.05 significant level. The results Found that company size capital structure and year of changing to Financial Reporting Standards. Correlated with the level of disclosure at the 0.01 significant level. Furthermore The size of the audit firm correlated with the level of disclosure at the 0.05 significant level. The results suggested that the Changes from accounting standards to financial reporting required to disclose more information.

This Research aims to compare the financial reporting standards and to study the accountants’ attitudes towards accounting standards and revised of financial reporting standards The data were collected from 102 accountant of the companies listed in the Stock Exchange of Thailand. The statistics used in data analysis were t-tests and F-tests (One - Way ANOVA) According to the results of this study the content of revision of financial reporting were not significantly different from the former accounting standard According to impact upon the accountant attitudes the revision of financial reporting standards were difficult for understanding and the factors that affect cognitive attitude The availability of data preparation the cost of Preparation the impact on the financial statements. and Communication with people in the organization. were Age job level Working experience and number of participants on the course of the accounting seminar. This The accounting should learn more about accounting standards and the revision of financial reporting standards that comply with international standards. to provide financial statement’s users with greater reliability

The purpose of this research was to: 1) study the factors that affect the household accounts of people Baan Bang Pho Nuea Pathum thani 2) study the problems and barriers of the household accounts of people Baan Bang Pho Nuea Pathum thani. A questionnaire was used to collect the information through population in of people Baan Bang Pho Nuea Pathum thani. From studying the personal factors it was found that the majority of the population was female ages 41-50 years old 4 family members graduated elementary school average monthly household income in the range of 5000-15000 THB mostly without any financial institutions and most people did household accounts before. Factors affecting household accounts of people Baan Bang Pho Nuea Pathum thani include the necessary to do household accounts to make more savings to know revenue – expenses of families each month to spend carefully and no extravagant and to behave according to the principle of sufficiency economy. Troubles and barriers of making household accounts of Baan Bang Pho Nuea Pathum thani included lack of resource inexperienced lack of help advice from the authorities it’s complicated and waste of time do not want to disclose the facts in household accounts and dislike and ignore the benefits of household accounts