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

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...

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Main Author:	Mookda, Rarina
Format:	Thesis
Language:	eng eng eng
Published:	2020
Subjects:	HF5667 Professional Ethics Auditors.
Online Access:	https://etd.uum.edu.my/9129/1/depositpermission-s95062.pdf https://etd.uum.edu.my/9129/2/s95062_01.pdf https://etd.uum.edu.my/9129/3/s95062_references.docx
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id	my-uum-etd.9129
record_format	uketd_dc
spelling	my-uum-etd.91292022-03-28T00:23:56Z The relationship between, expectation gap, audit characteristics and quality audit report of hotels in Southern Thailand 2020 Mookda, Rarina Fadzil, Faudziah Hanim Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5667 Professional Ethics. Auditors. 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. 2020 Thesis https://etd.uum.edu.my/9129/ https://etd.uum.edu.my/9129/1/depositpermission-s95062.pdf text eng staffonly https://etd.uum.edu.my/9129/2/s95062_01.pdf text eng public https://etd.uum.edu.my/9129/3/s95062_references.docx text eng public other doctoral Universiti Utara malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Fadzil, Faudziah Hanim
topic	HF5667 Professional Ethics Auditors.
spellingShingle	HF5667 Professional Ethics Auditors. Mookda, Rarina The relationship between, expectation gap, audit characteristics and quality audit report of hotels in Southern Thailand
description	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.
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Mookda, Rarina
author_facet	Mookda, Rarina
author_sort	Mookda, Rarina
title	The relationship between, expectation gap, audit characteristics and quality audit report of hotels in Southern Thailand
title_short	The relationship between, expectation gap, audit characteristics and quality audit report of hotels in Southern Thailand
title_full	The relationship between, expectation gap, audit characteristics and quality audit report of hotels in Southern Thailand
title_fullStr	The relationship between, expectation gap, audit characteristics and quality audit report of hotels in Southern Thailand
title_full_unstemmed	The relationship between, expectation gap, audit characteristics and quality audit report of hotels in Southern Thailand
title_sort	relationship between, expectation gap, audit characteristics and quality audit report of hotels in southern thailand
granting_institution	Universiti Utara malaysia
granting_department	Othman Yeop Abdullah Graduate School of Business
publishDate	2020
url	https://etd.uum.edu.my/9129/1/depositpermission-s95062.pdf https://etd.uum.edu.my/9129/2/s95062_01.pdf https://etd.uum.edu.my/9129/3/s95062_references.docx
_version_	1747828530613321728

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

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