ความสัมพันธ์ระหว่างประสิทธิภาพการสื่อสารของผู้สอบบัญชีและการรับรู้คุณภาพการสอบบัญชีของผู้บริหารวิสาหกิจขนาดกลางและขนาดย่อมในจังหวัดเชียงใหม่

Abstract

This independent study aimed to examine the relationship between auditor’s communication effectiveness and the relationship of auditor and executive and the perceived auditing quality of small and medium enterprise executives in Chiang Mai province. Questionnaires were used as the tool to collect data from 171 executives involving in auditing process of small and medium enterprises registered as juristic person in Chiang Mai province. Data obtained were, then, analyzed by using the Structural Equation Modeling: SEM. The findings presented that the auditor’s communication in friendly, gentle, active and attentive to executive’s comments and anxieties modes had statistical significant correlation in positive direction to the relationship of auditor and executive and the perceived auditing quality. In addition, the informative provision mode of communication effectiveness that the auditor kept the executives informed about accounting and its related rules and regulations had also statistical significant correlation in positive direction to the relationship of auditor and executive and the perceived auditing quality. However, the findings indicated that social dialogues including joyful conversations, a conversation in any topic that was irrelevant to auditing did not have statistical significant correlation to the relationship of auditor and executive. In contrast, it brought statistical significant correlation in negative direction to the perceived auditing quality. The results of this study also pointed out that the relationship between auditor and executive did not have statistical significant correlation to the perceived auditing quality.