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A Professional Model of Forensic Accountant in Thailand |
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| รหัสดีโอไอ | |
| Creator | Piyaphisak Jearasukon |
| Title | A Professional Model of Forensic Accountant in Thailand |
| Contributor | Supawadee Sukeecheep Moss |
| Publisher | Business Administration Kasetsart University |
| Publication Year | 2566 |
| Journal Title | Kasetsart Applied Business Journal |
| Journal Vol. | 17 |
| Journal No. | 27 |
| Page no. | 88_119 |
| Keyword | Empirical Research, Forensic Accountant, Forensic Accounting, Professional, Skill |
| URL Website | https://so04.tci-thaijo.org/index.php/KAB |
| Website title | https://so04.tci-thaijo.org/index.php/KAB |
| ISSN | E-ISSN: 2985-2277 |
| Abstract | The role of forensic accountant has an extremely important for the proving evidence in economic crime or fraud accounting research studied related a professional model of forensic accountant limited.Therefore, the purpose of this research were to 1) the testify harmoniousness of structural relation model of the professional model of forensic accountant in Thailand with empirical data. 2) to analyze direct,indirect and total influential of variables in the causal relationship model of the professional model of forensic accountant in Thailand. The data were collected from 276 certified public accountant listed in the Securities and Exchange Commission of Thailand (SEC) by using a questionnaire. The data analysis was done by descriptive and inferential statistics.This research found that: 1) the professional model of forensic accountant in Thailand has relevant to empirical data. 2) the critical thinking has a positive direct influential from important skill of forensic accountant. In addition, the professional of forensic accountant has a positive indirect influential from important forensic accountant skill by performance of forensic accountant as a partial mediator. Statistically significant at the 0.01 level. Therefore, benefit of this research is process recommendation to develop professional model of a forensic accountant in Thailand in the future. |
