Factors Influencing Audit Flexibility Management Competency: Empirical Evidence from Governmental Auditors in Thailand

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Chanpen Thongchai
Phaprukbaramee Ussahawanitchakit
Sirin Phankasem


This research aims to investigate factors influencing audit flexibility management competency. The questionnaire was used as an instrument for collecting data from 528 auditors of the office of Auditor General of Thailand (OAG). Multiple regression analysis (MRA) is used to test the hypotheses by the ordinary least squares method (OLS). The results reveal that the factors that have an influence on audit flexibility management competency comprise: top management support, audit learning, audit commitment, stakeholder expectation, and environmental change. Consequently, this research provides insights for regulators and organizations to strengthen their audit department in order to enhance the management competency of flexibility auditing.


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Chanpen Thongchai, Mahasarakham University มหาวิทยาลัยมหาสารคาม

นิสิตปริญญาเอก สาขาวิชาการบัญชี คณะการบัญชีและการจัดการ มหาวิทยาลัยมหาสารคาม

Phaprukbaramee Ussahawanitchakit, สาขาวิชาการบัญชี คณะการบัญชีและการจัดการ มหาวิทยาลัยมหาสารคาม

รองศาสตราจารย์ สาขาวิชาการบัญชี คณะการบัญชีและการจัดการ มหาวิทยาลัยมหาสารคาม

Sirin Phankasem, สำนักงานการตรวจเงินแผ่นดิน พญาไท กรุงเทพฯ

รองผู้ว่าการตรวจเงินแผ่นดิน สำนักงานการตรวจเงินแผ่นดิน พญาไท กรุงเทพฯ


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