Structural Relationship Model of Independence in Fact, Audit Professional Skepticism and Ethical Audit Report : An Empirical Investigation from Certified Public Accountants in Thailand

Main Article Content

สวัสดิ์ หากิน วรวิทย์ เลาหะเมทนี


The objective of this research is to investigate the relationship among Independence in Fact, Audit Professional Skepticism and Ethical Audit Report. Data were collected by online questionnaire from 212 certified public accountants of Federation of Accounting Profession. The Data were analyzed by descriptive statistic and structural equation modeling. The results of the study reveal Independence in Fact has positive effects on Audit Professional Skepticism and Ethical Audit Report. Furthermore, certified public accountants that have high Audit Professional Skepticism are more likely have high Ethical Audit Report. This study emphasizes the importance of Independence in Fact and Audit Professional Skepticism that affect the ethical audit report. The development of those concept may enhance and promote the audit professions.



Download data is not yet available.

Article Details



Aaker, D. A., Kumar, V. & Day, G. S. (2001). Marketing Research. New York: John Wiley & Sons.

Armstrong, J. S. & Overton, T. S. (1977). Estimating Non-response Bias in Mail Surveys. Journal of Marketing Research, 14(3), 396-402.

Bartlett, R. W. (1993). A Scale of Perceived Independence: New Evidence on an Old Concept. Accounting, Auditing & Accountability Journal, 6(2).

Bowlin, K.O., Hobson, J.L., & Piercey, M.D. (2015). The Effects of Auditor Rotation, Professional Skepticism, & Interactions with Managers on Audit Quality. The Accounting Review, 90(4), 1363-1393.

Brown-Liburd, H. L., Cohen, J. & Trompeter, G. (2013). Effects of Earnings Forecasts and Heightened Professional Skepticism on the Outcomes of Client–Auditor Negotiation. Journal of Business Ethic, 116, 311–325.

Byrne, B. M. (1998). Structural Equation Modeling with LISREL, PRELIS, & SIMPLIS: Basic Concepts, Applications, & Programming. Mahwah, NJ: Lawrence Erlbaum Associates, Inc.

Carpenter, T. & Reimers, J.L. (2013). Professional Skepticism: The Effects of a Partner's influence & the Presence of Fraud on Auditors' Fraud Judgments & Actions. Behavioral Research in Accounting, 25(2), 45-69.

Carson, E., Fargher, N. L., Geiger, M. A., Lennox, C. S.Raghunandan, K. and Willekens M., (2013). Audit Report for Going-Concern Uncertainty: A Research Synthesis. Auditing: A Journal of Practice & Theory 32, (Supplementary 1), pp 353-384.

DeAngelo, L. E. (1981). Auditor Size & Audit Quality. Journal of Accounting & Economics. 3(3), 183-199.

DeFOND, M.L., K.Raghunandan, & K.R. SUBRAMANYAM. (2002). Do Non-Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions. Journal of Accounting Research, 40 (4), 1247-1274.

Dillard, J. F. & Yuthas, K. (2002). Ethical Audit Decisions: A Structuration Perspective. Journal of Business Ethics, 36, 49-64.

Gramling, A. A., Jenkins, J.G. & Taylor, M. H. (2010). Policy and Research Implications of Evolving Independence Rules for Public Company Auditors. The Accounting Horizon, 24(4), 547-566.

Hair, J. F., Black, W. C., Babin, B. J. & Anderson, R. E. (2010). Multivariate Data Analysis: A Global Perspective. New Jersey: Pearson Prentice Hall.

Ho, R., Kwock, B. & Jame, M. (2015). Cultural Implications on Chinese Accounting Students' Professional Skepticism. Journal of Business Studies Quarter, 7(2), 274-289.

Hope, O.K. & Langli, J.C. (2010). Auditor Independence in a Private Firm and Low Litigation Risk Setting. The Accounting Review, 85(2), 573-605.

Hurtt, K. (2010). Development of an Instrument to Measure Professional Skepticism. Auditing : A Journal of Practice & Theory, 29(1), 149-171.

Hurtt, K. Brown-Liburd, H., Earley, C., & Krishnamoorthy, G. (2013). Research on Auditor Professional Skepticism: Literature Synthesis & Opportunities for Future Research. Auditing: A Journal of Practice & Theory, 32(1), 45-97.

International Accounting Education Standards Board (IAESB). (2015). Handbook of International Education Pronouncements. New York: International Federation of Accountants.

International Auditing & Assurance Standards Board (IAASB). (2015). Handbook of International Quality Control, Auditing, Review, Other Assurance, & Related Services Pronouncements. New York: International Federation of Accountants.

Kaplan, S. E. & Whitecotton, Stacey M. (2001). An Examination of Auditors' Reporting Intentions When Another Auditor Is Offered Client Employment. Auditing: A Journal of Practice & Theory, 20 (1), 45-63.

Kerler III, W.A. & Killough, L.N. (2009). The Effects of Satisfaction with a Client's Management During a Prior Audit Engagement, Trust, and Moral Reasoning on Auditors' Perceived Risk of Management Fraud. Journal of Business Ethics, 85, 109-136.

Knechel, R. W. and Vanstraelen, A. (2007). The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions. AUDITING: A Journal of Practice & Theory, 22 (2), 113-131.

Johnstone, K. M., Sutton, M.H. & Warfield, T.D. (2001). Antecedents and Consequences of Independence Risk : Framework for Analysis. Accounting Horizon, 15, 1-18.

Kline, P. (1993). A Handbook of Test Construction. London, UK : Routledge.

Kline, R. B. (2005). Principles and Practice of Structural Equation Modeling (2nd ed.). New York: Guilford.

Messier, Jr., W.F., Kozloski, T.M., & Kochetova-Kozloski, N. (2010). An analysis of SEC & PCAOB Enforcement Actions against Engagement Quality Reviewers. Auditing: A Journal of Practice & Theory, 29(2), 233-252.

Nelson, M. (2009). A Model & Literature Review of Professional Skepticism in Auditing. Auditing: A Journal of Practice & Theory, 28(2), 1-34.

Nulty, D. D. (2008). The Adequacy of Response Rates to Online and Paper Surveys: What can be Done?. Assessment & Evaluation in Higher Education, 33(3), 301-314.

Nunnally, J. C. & Bernstein, I. H. (1994). Psychometric Theory. New York, NY: McGraw-Hill.

Payne, E.A. and Ramsay, R.J. (2005). Fraud Risk Assessments and Auditors' Professional Skepticism. Managerial Auditing Journal, 20(3), 321-330.

Robinson, D. (2008). Audit Independence and Audit-Provided Tax Service: Evidence from Going-Concern Audit Opinions Prior to Bankruptcy Filings. AUDITING A Journal of Practice & Theory, 27(2), 31-54.

Sharma, D. (2001). The Association between Non-Audit Services and the Propensity of Going Concern Qualifications: Implications for Audit Independence. Asia-Pacific Journal of Accounting & Economics, 8, 143–156.

Sharma, & J. Sidhu. (2001). Professionalism versus Commercialism: The Association between Non-Audit Services (NAS) and Audit Independence. Journal of Business Finance & Accounting, 28 (June/July), 595–629.

Shaub, M.K., & Lawrence, J.E. (1996). Ethics, Experience & Professional Skepticism: A Situational Analysis. Behavioral Research in Accounting. 8 (Supplemental), 124-157.

Ye, P., Carson, E. & Simnett, R. (2011). Threats to Auditor Independence: The Impact of Relationship and Economic Bonds. Auditing: A Journal of Practice &Theory, 30(1), 121-148.

ไพลิน ตรงเมธีรัตน์ และ นวพร พวงมณี. (2557). ว่าด้วยความสงสัยเยี่ยงผู้ประกอบวิชาชีพ. วารสารวิชาชีพบัญชี, 10(27), 78-85.

วรวิทย์ เลาหะเมทนี. (2558). การวิเคราะห์โครงสร้างความสัมพันธ์ระหว่างค่านิยมเชิงวิชาชีพ กับการสังเกตและสงสัยเยี่ยงผู้ประกอบวิชาชีพ และการรายงานอย่างมีจริยธรรม: การศึกษาเชิงประจักษ์จากผู้สอบบัญชีรับอนุญาตในประเทศไทย. วารสารวิทยาการจัดการสมัยใหม่, 8(2), 56-70.

สภาวิชาชีพบัญชีในพระบรมราชูปถัมภ์. (2557). มาตรการสอบบัญชีรหัส 200 วัตถุประสงค์โดยรวมของผู้สอบบัญชีรับอนุญาตและการปฏิบัติงานตรวจสอบตามมาตรฐานการสอบบัญชี สืบค้นจาก

สภาวิชาชีพบัญชีในพระบรมราชูปถัมภ์. (2556). คำชี้แจงข้อบังคับสภาวิชาชีพบัญชี (ฉบับที่ 19) เรื่องจรรยาบรรณของผู้ประกอบวิชาชีพบัญชี พ.ศ.2553 สืบค้นจาก

สภาวิชาชีพบัญชีในพระบรมราชูปถัมภ์. (2559) ข้อมูลของผู้สอบบัญชีรับอนุญาต. สืบค้นจาก