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Title: | Influence of psychological distance and auditor gender on the relationship between aesthetic appearance of auditors and perceived audit quality of non-listed enterprises in Thailand |
Other Titles: | อิทธิพลของระยะห่างทางจิตวิทยาและเพศของผู้สอบบัญชีที่มีต่อความสัมพันธ์ระหว่างรูปลักษณ์ภายนอกของผู้สอบบัญชีและการรับรู้คุณภาพการสอบบัญชีของกิจการในประเทศไทยที่ไม่ได้จดทะเบียนในตลาดหลักทรัพย์ |
Authors: | Jiradacha Wanchuplow |
Authors: | Naruanard Sarapaivanich Pitima Diskulnetivitya Amonlaya Kosaiyakanont Jiradacha Wanchuplow |
Issue Date: | Aug-2024 |
Publisher: | Chiang Mai : Graduate School, Chiang Mai University |
Abstract: | This dissertation examines the impact of auditors' aesthetic appearance, competence, psychological distance, and auditor gender on clients' perceptions of audit quality within the context of non-listed companies in Thailand. Employing a mixed-methods approach, the study integrates qualitative insights from semi-structured interviews with quantitative data from a questionnaire-based survey. The findings highlight that aesthetic appearance significantly affects perceived auditor competence, which in turn influences perceived audit quality. Psychological distance, exacerbated by the COVID-19 pandemic, negatively impacts client perceived audit quality. Gender differences between an auditor and client also intensify the influence of auditor appearance on perceived audit quality. The study offers practical recommendations for audit firms to enhance auditor training and development, focusing on improving aesthetic appearance to meet client expectations. It also calls for greater attention to the prospect challenges from the remote audit circumstance faced by audit firms in Thailand, emphasizing the need for tailored audit strategies and practices in order to survive in the new normal. |
URI: | http://cmuir.cmu.ac.th/jspui/handle/6653943832/80100 |
Appears in Collections: | BA: Theses |
Files in This Item:
File | Description | Size | Format | |
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621551003_JIRADACHA WANCHUPLOW.pdf | 3.13 MB | Adobe PDF | View/Open Request a copy |
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