Good governance and accountants’ performance standards affecting the quality of financial statement reports

Abstract

This research aims to study the good governance and the accountants’ performance standards affecting the quality of financial statement reports of the accounting firms, in Bangkok, the metropolitan areas, and the central region. The research samples are executives or bookkeepers of the quality accounting offices in Bangkok, the metropolitan areas, and the central region. The data from 44 companies is collected. Descriptive statistics and multiple regression analysis are used. The study results found that the multiple regression analysis between the good governance and performance on the quality of financial statement reports in terms of comparability (quality4) was statistically significant at a level of 0.01. The significant variables were the use of professional knowledge (standard1) and carefulness (standard2) with statistical significance at 0.05