FACTORS AFFECTING THE SUCCESS OF AUDIT FIRMS IN THE THAI CAPITAL MARKET

Abstract

This research aimed to 1) study the level of success of audit firms in the Thai capital market and 2) study the factors affecting the success of audit firms in the Thai capital market. A questionnaire was used to collect data from 223 audit firms in the Thai capital market. Statistics were used to analyze the data, including frequency, percentage, mean, standard deviation, and multiple regression analysis. The results of the research found that 1) Overall, the success of audit firms in the Thai capital market was found to be at the highest level of importance. When considering each aspect, internal management processes had the highest average value, followed by finance, stakeholder engagement, and learning and growth. 2) Technology acceptance, organizational management, management innovation, and service quality influenced audit firms' success in the Thai capital market by 58.3 percent.