The Effects of Professional Audit Proficiency on Audit Effectiveness: Empirical Evidence from Tax Auditors in Thailand

Main Article Content

Nantiya Promtong Kornchai Phornlaphatrachakorn Saranya Raksong


The main objective of this paper is to investigate the effects of professional audit proficiency on audit effectiveness of tax auditors. The data were gathered by using a questionnaire from tax auditors, and then analyzed using multiple regression analysis. In total, 296 usable questionnaires were collected. The results reveal that audit skepticism orientation, audit technology implementation, and audit learning capability have a significant effect on audit effectiveness. Especially, audit skepticism orientation is a significant dimension of professional audit proficiency. Also, the current study provides some insight for policy-makers about essential proficiencies, and can promote tax auditors to enhancing the vital aspects of ability needed to improve audit outcomes. Additionally, the result of the study made tax auditors realize an important ability that helps them gain greater audit outcomes.


Article Details

Research Articles


Abou-El-Sood, H., Kotb, A., & Allam, A. (2015). Exploring auditors’ perceptions of the usage and importance of audit information technology. International Journal of Auditing, 19, 252–266.
Adeyemi, S. B. & Fagbemi, O. T. (2011). The perception of ethics in auditing profession. Journal of Accounting and Taxation, 5(November), 146–157.
American Institute of Certified Public Accountants. (2012). AU-C Section 240: Consideration of Fraud in a Financial Statement Audit. New York: n.p.
Akenbor C.O. & Onuoha T.E. (2013). Ethical Concept, and professional judgment in corporate financial reporting-empirical evidence from Nigeria. The Business and Management Review, 4(2), 78-90.
Al-khaddash, H., Nawas, R. A., & Ramadan, A. (2013). Factors affecting the quality of auditing : The case of Jordanian commercial banks. International Journal of Business and Social Science, 4(11), 206–222.
Alrshah, A. M. (2015). An empirical analysis of audited financial statements reliability: mediating role of auditor quality. International Journal of Finance and Accounting, 4(3), 172–179.
Armstrong, J. S., & Overton, T. S. (1977). Estimating non-response bias in mail surveys. Journal of Marketing Research, 14(3), 396-402.
Bahador, K. M. K., & Haider, A. (2013). Information technology competencies for accounting practitioners: A TOPC framework. 24th Australasian Conference on Information Systems. 4-6 Dec 2013, Melbourne.
Bedard, J., Graham, L., & C. Jackson. (2005). Information systems risk and audit planning. International Journal of Auditing, 9, 147.
Beck, P. J., & Wu, M. H., (2006). Learning by doing and audit quality. Contemporary Accounting Research, 23(1), 1-30.
Calota, G. & Vinatoru, S. S. (2015). Techniques and procedures to obtain audit evidence assets. Internal Auditing & Risk Management, 1(1), 13–23.
Carpenter, T., Durtschi, C., & Gaynor, L. M. (2011). The incremental benefits of a forensic accounting course on skepticism, and fraud-related judgments. Issues in Accounting Education, 26(1), 1–21.
Carpenter, D. T. & Reimers, L. J. (2013). Professional skepticism: The effects of a partner's influence, and the level of fraud indicators on auditors' fraud judgments and actions. Behavioral Research in Accounting, 25(2), 45-69.
Dang, A. T. (2014). Amartya Sen’s capability approach: A framework for well-being evaluation, and policy analysis. Review of Social Economy, 72(4), 460–484.
DeAngelo, E. L. (1981). Auditor size and audit quality. Journal of Accounting, and Economics, 3, 183-199.
Drogalas, G., Ioannis, S., Dimitra, K., & Ioannis, D. (2015). Tax audit effectiveness in Greek firms: Tax auditors’ perceptions. Journal of Accounting, and Taxation, 7(7), 123-130.
Fatt, K., C. & Khin, S., W., E. (2012). Disclosure of self-assessment tax systems on Malaysian agriculture based industries. Journal of Development and Agricultural Economics, 4(13), 361-370.
Furiady, O. & Kurnia, R. (2015). The effect of work experiences, competency, motivation, accountability, and objectivity towards audit quality. Procedia-Social and Behavioral Sciences, 211, 328-335.
Fontaine, R. & Pilote, C. (2012). Clients' preferred relationship approach with their financial statement auditor. Current Issues in Auditing, 6(1), 1-6.
Hair, J. F., Black, W.C., Babin, B., J. & Anderson, R. E. (2010). Multivariate Data Analysis: A Global Perspective. New Jersey: Pearson Prentice Hall.
Hurtt, R. K. (2010). Development of a scale to measure professional skepticism. Auditing, 29(1), 149–171.
International Accountants Education Standards Board. (2008). International Education Standards (IES8): Competence Requirements for Audit Professionals. New York, NY. 1-14.
Institute of Internal Auditors. ( 2016). International Standards for the Professional Practice of Internal Auditing. Altamonte Springs, FL: Institute of Internal Auditors.
Isa, K. & Pope, J. (2011). Corporate tax audits : Evidence from Malaysia. Global Review of Accounting and Finance, 2(1), 42–56.
Khampichit, U. & Ussahawanitchakit, P.(2011). Audit ethical al orientation of CPAs in Thailand: An empirical investigation of the antecedents, and consequences. Journal of International Management Studies, 11(2), unpaged.
Knechel, W.R., Krishnan, G.V., Pevzner, M., Shefchik, L.B., & Velury, U.K. (2013). Audit quality: insights from the academic literature. Auditing: A Journal of Practice and Theory, 32, 385-421.
Khodapanah, M., Garkaz, M. Darzi, E., & Zargari, H. H. B. (2013). Ethics in accounting, and auditing. European Online Journal of Natural, and Social Sciences, 2(3), 717-723.
Lee, T. H., Gloeck, J. D. & Palaniappan, A. K. (2007). The audit expectation gap: an empirical study in Malaysia. Southern African Journal of Accountability, and Auditing Research, 7, 1-15.
Laohamethanee, W., Ussahawanitchakit, P. & Boonlua, S. (2013). Internal audit skepticism, and firm value of Thai-listed firms: An empirical investigation of its antecedents, and consequences. Review of Business Research, 13(3), 123.
Lee, C. S., Su, M. J., Tsai, B. S., Lu, L.T., & Dong, W. (2016). A comprehensive survey of government auditors’ self-efficacy, and professional development for improving audit quality. Springerplus, 5, 1-25.
Maines, A. L. & Wahlen, M. J. (2006). The nature of accounting information reliability: Inferences from archival, and experimental research. Accounting Horizons, 20(4), 399-425.
Maria, E. & Ariyani, Y. (2014). E-commerce impact: The impact of e-audit implementation on the auditor's performance. Indian Journal of Commerce, and Management Studies, 5(3), 1–8.
Marriott, N., Telford, B., Davies, M., & Evans, J. (2011). Students’ perceptions of work-based training, and examination-based learning relating to the professional competence of auditors, and the impact of regulatory changes on audit training in the UK. Accounting Education, 20(2), 133–151.
Moorthy, K., Mohamed, Z. S., Gopalan, M., & Dan, H. L. (2011). The impact of information technology on internal auditing. African Journal of Business Management, 5(9), 3523-3539.
Nunnally, J.C. & Bernstein, I. H. (1994). Psychometric Theory. New York: McGraw- Hill.
Nelson, M. W. (2009). A Model and literature review of professional skepticism in auditing. Auditing: a Journal of Practice & Theory, 28(2), 1-34.
Obaidat, N. A. (2007). Accounting Information Qualitative Characteristics Gap: Evidence from Jordan. International Management Review, 3(2), 26-32.
Pan, G. & Seow, P.S. (2016). Preparing accounting graduates for digital revolution: A critical review of information technology competencies, and skills development. Journal of Education for Business, 91(3), 166-175.
Popova, V. (2008). Integration of Fraud Risk in the Risk of Material Misstatement, and the Effect on Auditors’ Planning Judgments. Dissertation doctor of philosophy, The University of Oklahoma, U.S.A.
Plumlee, D. R. & Plumlee, M. A. (2008). Assurance on XBRL for financial reporting. Accounting Horizons, 22(3), 353-368.
Lysaght, M. R. & Altschuld, W.J. (2000). Beyond initial certification: the assessment and maintenance of competency in professions. Evaluation and Program Planning, 23, 95-104.
Robu, A. M & Robu, B. I. (2015). The influence of the audit report on the relevance of accounting information reported by listed Romanian companies. Procedia Economics, and Finance, 20, 562-570.
Salehi, M. (2010). Evaluating effectiveness of external auditors’ report: Empirical evidence from Iran. Pakistan Journal of Commerce, and Social Sciences, 4(1), 69-83.
Samuel, H. N. & Afiah, N. N. (2013). The impact of objectivity, proficiency, and due professional care of auditors to quality of performance audit results : Survey on audit teams of Jakarta Provincial Inspectorate. Proceedings of 8th Asian Business Research Conference, 1 - 2 April 2013, Bangkok, Thailand.
Sarwoko, I. & Agoes, S. (2014). An empirical analysis of auditor’s industry specialization, auditor’s independence and audit procedures on audit quality: Evidence from Indonesia. Procedia-Social and Behavioral Sciences. 164, 271-281.
Shoommuangpak, P. & Ussahawanitchakit, P. (2009). Audit strategy of CPAs in Thailand: Audit effectiveness, and stakeholder acceptance. International Journal of Business Strategy, 9, 136-258.
Silvija, P. A. (2014). Professional skepticism of auditors, and risk of fraudulent financial reporting. Journal of Accounting and Management, 657(6), 1-16.
Syamsuddin, Sudarma, M. I., Habbe, H. A., & Mediaty. (2014). The influences of ethics, independence, and competence on the quality of an audit through the influence of professional. Journal of Research in Business and Management, 2(7), 8-14.
Taddei, S. A. & Siddiqui, J. (2016). Regulation, and the promotion of audit ethics: Analysis of the content of the EU’s policy. Journal of Business Ethics, 139, 183-195.
The Office of SMEs Promotion. 2017. SME master plan 2017-2021. Online available at
Tudor, G. C., Gheorghe, M., Oancea, M. & Sova, R. (2013). An analysis framework for defining the required IT&C competencies for the accounting profession. Accounting, and Management Information Systems, 12(4), 671-696.
Ussahawanitchakit, P. (2012). Audit independence of tax auditors in Thailand: roles of ethical orientation, professional responsibility, stakeholder pressure, and audit experience. Journal of Academy of Business and Economics, 12(1).
Wiroterat, C., Ussahawanitchakit, P. & Muenthisong, K. (2014). Audit professional well-roundedness, and audit success. International Journal of Business Strategy, 14(3), 7-26.
Yazdani, A. G., Nikzad, D., & Alinia, E. (2013). The study of the role of professional ethics in accounting. European Online Journal of Natural and Social Sciences, 2(3), 996-999.
Zarefar, A., Andreas, & Zarefar A. (2016). The influence of ethics, experience and competency toward the quality of auditing with professional auditor skepticism as a moderating variable. Procedia-Social and Behavioral Sciences, 219, 828-832.