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).

This research aims to study how the level of excellence in the accounting profession and the usage of artificial intelligence technology affect the quality of financial reports of certified accounting practice. For the data collection the researcher used questionnaires. The population examined in this research consisted of 88 accountants working for high-quality accounting firms registered in Thailand. Descriptive statistics namely frequency percentage mean and standard deviation and inferential statistics including Pearson’s Correlation Coefficient and Multiple Regression Analysis were used to analyze the data. The study results reveal that accountants registered and working in high-quality accounting firms in Thailand reach a high degree of excellence overall. Furthermore artificial intelligence technology allows these accountants to positively affect the overall financial report quality at the highest level. The results of the research hypothesis test found that: 1) excellence in the accounting profession positively affects the quality of financial reports both overall and in every individual aspect and the result is statistically significant at the 0.01 level; 2) the use of artificial intelligence technology positively impacts the quality of financial reports both overall and in the individual aspect and the result is statistically significant at the 0.01 level.

The purpose of the study was set to analyze the current situation of the competency of accountants model of small and micro community enterprise of central region in 2030. The study was examined through the perspective of a group of experts scrutinizing future feasibility the competency of accountants of small and micro community enterprise of central region in 2030. The data were examined by delphi techniques with the data collected through the interviews and questionnaires from three different data collections. The data analysis was completed using median and consistency then confirmed the result with by the interquartile range calculation. It was found that the key components included 1. Intelligence Quotient 2. Resilience Intelligence 3. Moral Intelligence 4. Creative Intelligence and digital Intelligence of future forms of the competency of accountants model of small and micro community enterprise of central region in 2030 as examined and approved by the experts in all four skills for the feasibility of the future application.

The objective of this research is to study the relationship between the quality of accounting data knowledge and understanding of accounting information business organization feature and the decision-making efficiency of executives in small and medium-sized businesses in the metropolitan area. The demographic group is the management of 351 companies. The data is analyzed using descriptive statistics such as frequency percentage mean and standard deviation and inferential statistics such as pearson’s Correlation Coefficient and multiple Regression. The results showed that the administrators had a high level of knowledge and understanding of accounting information and the quality of accounting data the characteristics of business organizations and the overall decision-making efficiency of the executives at a very good level. In the multiple regression analysis between cognitive information quality of account data and business organization feature to the efficiency of the executive decision making in general (Y) the regression equation was statistically significant at the level of 0.01

The objective of this independent study was to investigate knowledge and understanding motivation and organizational commitment affecting the efficiency in work performance of accountants and to study the motivation in performance that affects the commitment of the accountants’ organization. The Population in the study was 255 accountants working in accounting services firms registered with the Department of Business Development. A questionnaire was used to collect data. Descriptive statistics were used for data analysis i.e. frequency percentage mean standard deviation Pearson’s correlation coefficient and multi regression analysis. The major findings indicated that 1) knowledge understanding and motivation affected the efficiency in work performance of accountants as a whole at the statistical significance level of 0.01. When considering each aspect the study shows that knowledge understanding and motivation affected the efficiency in work performance concerning quality quantity time and expenses at the statistical significance level of 0.01 The organizational commitment affected the efficiency performance in terms of expenses with the statistical significance level of 0.05 and 2) Work motivation positively correlated with the organizational commitment of accountants with statistical significance level of 0.01.