Accounting Professional Behavior and Accounting Technology affecting The Quality of Financial Reports

Abstract

The objectives of this independent study were to study accounting professional behavior, consisting of compliance with accounting standards, judgment in accounting, and continuous learning and development, affecting the quality of financial reports and accounting technology, consisting of fast processing, ease of use, and increasing data accuracy, affecting the quality of financial reports, and This research is quantitative research. The sample group used in this study is 399 accountants in Thailand. The sample size was determined using Taro Yamane's formula. The sample group was selected by simple random sampling. The researcher used a questionnaire to collect data. The data were analyzed using statistical methods, including frequency distribution, percentage, mean, and standard deviation. Inferential statistics was used in multiple regression analysis.

The results showed that accounting professional behavior affecting the quality of financial reports in terms of relevance, faithful representation, comparability, verifiability, timeliness, and understandability, statistically significant at the 0.05 level and accounting technology affecting the quality of financial reports in terms of relevance, faithful representation, comparability, verifiability, timeliness, and understandability, statistically significant at the 0.05 level.