The research objective was to study social responsibility corporate governance mechanisms and audit quality that affect the operations of companies listed on the Stock Exchange of Thailand. The population used in this study was 76 companies listed on the Stock Exchange of Thailand. The annual financial data was from year 2016 to 2020. The data were analyzed using descriptive statistics such as mean standard deviation percentage and inferential statistics such as correlation analysis (Pearsons Correlation Coefficient) and Multiple Regression Analysis. The study found that the social responsibility on consumer responsibility (PRCI) was positively correlated with market share (MS). Environmental stewardship (EN) was positively correlated with Return on Assets (ROA) and company value (NVP). Innovative and outreach (CSRI) is negatively correlated with Return on Assets (ROA) and company value (NVP). Community or social development (CID) was negatively correlated with Return on Assets (ROA) and company value (NVP). Fair operation (SFOP) was negatively correlated with market share (MS). Anti-corruption (AC) was negatively correlated with market share (MS). Institutional investor shareholding (IS) was positively correlated with Return on Assets (ROA). Number of meetings (NBM) was negatively correlated with Return on Assets (ROA) and market share (MS). Institutional investor shareholding (IS) was negatively correlated with company value (NVP). Audit firm size (size) was positively correlated with Return on Assets (ROA) and company value (NVP) but negatively correlated with market share (MS). Compensation paid by auditors to LN clients (compensation) was positively correlated with company value (NVP).

The study of “Professional characteristics and Auditing Quality of the Quality Accounting Offices“ aims to study the professional characteristics affecting the auditors’ quality to test the influence of intelligent learning techniques and duty practices relationships and communication and organizational management skills and to test the influence of the personal characteristics of the auditors on the auditing quality. The data is collected from 168 samples and analyzed using descriptive statistics including frequency percentage mean and standard deviation and inferential statistics including Pearson Correlation Coefficient Analysis and Multiple Regression Analysis The study results showed that overall the auditors have a high level of professionalism and each level is at a high level. The professional characteristics on intelligent learning techniques and duty practices relationships and communication and organizational management skills have a relationship with the overall auditing quality. Each aspect of auditing quality including accuracy accountability clarity conciseness creativity integrity and timeliness is related to professional characteristics on intelligent learning techniques and duty practices relationships and communication and organizational management skills. In addition when considering the auditors opinion which comes from a sample group on the auditing quality of the quality accounting offices it is found that the auditors with different age education level and experiences have different opinions

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 objectives of this research is for study of Quality Control in accordance with Quality Control Standard No.1 (TSQC1) and Audit Quality test the difference of Quality Control in accordance with Quality Control Standard No.1 (TSQC1) and Audit Quality test the relationship and positive impact of quality control of audit firm in accordance with Quality Control Standard No.1 (TSQC1) with Overview Audit Quality of Big 4 and Non-Big 4 Auditing Firms. This research is done by give out questionnaires and in-depth interviews method which used populations of 228 auditors certified by the Securities and Exchange Commission in Thailand by receiving 115 replied questionnaires which considered as 50 percent and using Descriptive Statistics T-test Statistics Pearson’s Correlation Coefficient and Stepwise Multiple Regression Analysis The results say that Quality Control in accordance with Quality Control Standard No.1 (TSQC1) in overview and individual element of Big 4 and Non-Big 4 Auditing Firms completely applied. Big 4 Auditing Firms have higher average than Non-Big 4 Auditing Firms highest average is for ethical requirement. Audit Quality both in overview and individual element Big 4 and Non-Big 4 Auditing Firms completely applied. Big 4 Auditing Firms have higher average than Non-Big 4 Auditing Firms highest average is for clearness. From test hypothesis of quality control of auditing firm in accordance with Quality Control Standard No.1 (TSQC1) of Big 4 and Non-Big 4 Auditing Firms is according to assumptions by having differences in all elements while Audit Quality is according to assumptions only one element which is clearness no difference in statistical significant. Quality Control in accordance with Quality Control Standard No.1 (TSQC1) has relationship and positive impact with Audit Quality and from prediction equation find that enhance of audit quality of auditing firm should emphasize to Quality Control in accordance with Quality Control Standard No.1 (TSQC1) in engagement performance and ethical requirement.