นิลผาย ส. “Auditors’ Accounting Skills, Audit Professionalism, and Audit Success: Evidence from Certified Public Accountants (CPA) and Tax Auditors in Thailand”. Journal of Roi Et Rajabhat University, vol. 12, no. 1, June 2018, pp. 141-9, https://so03.tci-thaijo.org/index.php/reru/article/view/164846.