โมเดลความสัมพันธ์เชิงสาเหตุระหว่างค่านิยมส่วนบุคคลกับการใช้วิจารณญาณในการสังเกตเยี่ยงผู้ประกอบวิชาชีพบัญชีของนักศึกษาการบัญชี

Abstract

(Causal Model of Personal Values and Audit Professional Skepticism in Thai Accounting Students) Abstract The objective of this research is to investigate the relationship among personal values and audit professional skepticism of Thai accounting students. Based on the questionnaire of Schwarts (1992) and Hurtt (2010), data were collected from 480 accounting students of universities in the northern region of Thailand. Data were analyzed by descriptive statistics and structural equation modeling. The results revealed that the personal value of benevolence had a significant positive relationship with skeptical judgment, while conformity has a significant negative relationship with skeptical judgment. Furthermore, skeptical judgment has a significant positive relationship with skeptical action. This research enables to gain better understanding of the relationship between personal value, attitude of skepticism and skeptical behavior in Thai accounting students. In addition, the results reveal the empirically consensus between academic research and professional standards of Federation of Accounting Profession. The result may provide guidelines for the development of accounting program that promote appropriate values among the accounting professionals. Keywords: personal value, audit professional skepticism, skeptical judgment, skeptical action