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 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

The purpose of this research was to study the development of the office of accounting professional services in Thailand with the concept of intellectual capital towards the ASEAN Economic Community. The quality accounting offices were research samples which were representative of quality accounting offices in Thailand that can continue to perform professionally and successfully. Which found that quality accounting offices had applied the concept of intellectual capital It consists of 4 components namely human capital social capital structural capital and spiritual capital. They applied to the operation and management of the quality accounting office If the accounting firms in Thailand have applied the intellectual capital to their accounting firm they will be able to succeed in the accounting profession as well. Therefore based on this research the model for the development of the Office of Professional Accounting offices in Thailand is based on the idea of intellectual capital.

The purpose of this study is to study the factors that affect the accounting performance of the quality accounting office. The population group is the accountants operating in the 160 quality accounting firms. 115 sample are collected and the sample size is calculated using Taro formula. The data is analyzed using descriptive statistics including frequency percentage mean and standard deviation and inferential statistics including Independent sample T-test One Way ANOVA Pearsons Correlation Coefficient and Multiple Regression Analysis. The study results showed that of the overall and individual motivation factors Motivation factors and Supporting factors affected the accounting performance of the quality accounting offices at the highest level while the sample group had accounting skills in general in the highest level. The hypothesis testing found that 1) age education level and the different incomes affected the efficiency of accounting operations of different quality accounting firms 2) Motivation and Supportive factors had no influence on the efficiency of accounting performance of quality accounting firms and 3) professional knowledge professional skills and professional attitude had a positive influence on the efficiency of accounting operations of the quality accounting offices.

The research objectives were aimed to scrutinize problems of quality control in accounting firms for accounting services in Nonthaburi. The samples used in this study were 105 accounting firms registered with the Department of Business Development with the business purpose was to provide accounting services in Nonthaburi province. The statistics used in data analysis were frequency distribution percentage mean standard deviation t-test and one-way ANOVA; then Least Significant Differentiation (LSD) was applied to test each pair. The results revealed that most chief accountants were 41-50 years old female with bachelors’ degrees and had more than eight years’ work experience. Most accounting firms were limited companies with the work duration period of serving 6 to 10 years with 1 to 5 employees and at least 50 customers. They had not been certified according to the announcement of the Department of Business Development. The overall problems regarding the quality control were relatively high. The highest aspect was related to ethics followed by the management responsibility within the accounting firms and work operation. Based on the hypothesis testing different ages and types of accounting had different opinions on quality control issues at 0.05 statistically significant difference; and different genders education levels experiences and work tenures number of employees number of customers and accreditation of accounting firms did not differ in terms of available opinions. ง Concerning problems regarding quality control in accounting firms employees should be promoted to enhance their knowledge and performance understand the quality assurance system of accounting firms. Also The Department of Business Development should provide trainings for accountants working for the accounting firms in order to achieve effective implementation and obtain higher potential for extra accounting quality.