UUM Electronic Theses and Dissertation
UUM ETD | Universiti Utara Malaysian Electronic Theses and Dissertation
FAQs | Feedback | Search Tips | Sitemap

The relationship between, expectation gap, audit characteristics and quality audit report of hotels in Southern Thailand

Mookda, Rarina (2020) The relationship between, expectation gap, audit characteristics and quality audit report of hotels in Southern Thailand. Doctoral thesis, Universiti Utara malaysia.

[thumbnail of depositpermission-s95062.pdf] Text
depositpermission-s95062.pdf
Restricted to Repository staff only

Download (384kB) | Request a copy
[thumbnail of s95062_01.pdf] Text
s95062_01.pdf

Download (27MB)
[thumbnail of s95062_references.docx] Text
s95062_references.docx

Download (29kB)

Abstract

Audit report quality is important to raise the standard of audit report and address the root causes of recurring inspection findings. Quality of the audit report is also important to regain investors' confidence in the capital market. However, the hotel industry in Southern Thailand fails to disseminate a good information in their
financial statements which leads to poor audit report quality. This study was carried out to examine the factors affecting the audit report quality of hotel industry in Southern Thailand. The predictors studied are audit expectation gap and audit characteristics. Audit expectation gap is measured by audit professionalism and audit
responsibility; while audit characteristics are measured by audit independence, audit tenure and audit fees. This quantitative study uses structured questionnaire as a source of data. Sample from 654 hotels in this region are selected as the respondents and 396 sets of returned questionnaires are used for the analysis. Data collected is managed and analyzed using computerized statistical package, SPSS. Descriptive and inference analyses such as Pearson correlation and multiple regression are selected for the data analysis. Prior to the analysis, the data is checked and cleaned. Assumptions of multivariate analysis are also met. Results from this study indicate the significant effect of audit expectation gap and audit characteristics on audit report quality. Detail analysis also shows that audit report quality is also influenced by audit professionalism, audit responsibilities, audit independence and audit fees. However, audit tenure failed to influence on audit report quality. Findings of this study provide significant implications to the existing literatures, unemployment reduction and improving Thailand's status quo tourism ranking. This study also contributes to the regulators and policy makers in Thailand.

Item Type: Thesis (Doctoral)
Supervisor : Fadzil, Faudziah Hanim
Item ID: 9129
Uncontrolled Keywords: Audit Report Quality, Audit Expectation Gap, Audit Characteristics, Hotel Industry, Southern Thailand
Subjects: H Social Sciences > HF Commerce. > HF5667 Professional Ethics. Auditors.
Divisions: Othman Yeop Abdullah Graduate School of Business
Date Deposited: 28 Mar 2022 00:23
Last Modified: 28 Mar 2022 00:23
Department: Othman Yeop Abdullah Graduate School of Business
Name: Fadzil, Faudziah Hanim
URI: https://etd.uum.edu.my/id/eprint/9129

Actions (login required)

View Item
View Item