{"id":"https://openalex.org/W7215155154","doi":null,"title":"\u0e1e\u0e24\u0e15\u0e34\u0e01\u0e23\u0e23\u0e21\u0e17\u0e32\u0e07\u0e27\u0e34\u0e0a\u0e32\u0e0a\u0e35\u0e1e\u0e1a\u0e31\u0e0d\u0e0a\u0e35\u0e41\u0e25\u0e30\u0e40\u0e17\u0e04\u0e42\u0e19\u0e42\u0e25\u0e22\u0e35\u0e17\u0e32\u0e07\u0e1a\u0e31\u0e0d\u0e0a\u0e35\u0e17\u0e35\u0e48\u0e2a\u0e48\u0e07\u0e1c\u0e25\u0e15\u0e48\u0e2d\u0e04\u0e38\u0e13\u0e20\u0e32\u0e1e\u0e02\u0e2d\u0e07\u0e23\u0e32\u0e22\u0e07\u0e32\u0e19\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23\u0e40\u0e07\u0e34\u0e19","display_name":"\u0e1e\u0e24\u0e15\u0e34\u0e01\u0e23\u0e23\u0e21\u0e17\u0e32\u0e07\u0e27\u0e34\u0e0a\u0e32\u0e0a\u0e35\u0e1e\u0e1a\u0e31\u0e0d\u0e0a\u0e35\u0e41\u0e25\u0e30\u0e40\u0e17\u0e04\u0e42\u0e19\u0e42\u0e25\u0e22\u0e35\u0e17\u0e32\u0e07\u0e1a\u0e31\u0e0d\u0e0a\u0e35\u0e17\u0e35\u0e48\u0e2a\u0e48\u0e07\u0e1c\u0e25\u0e15\u0e48\u0e2d\u0e04\u0e38\u0e13\u0e20\u0e32\u0e1e\u0e02\u0e2d\u0e07\u0e23\u0e32\u0e22\u0e07\u0e32\u0e19\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23\u0e40\u0e07\u0e34\u0e19","publication_year":2025,"publication_date":"2025-12-24","ids":{"openalex":"https://openalex.org/W7215155154"},"language":"en","primary_location":{"id":"pmh:oai:so01.tci-thaijo.org:article/281582","doi":null,"is_oa":true,"landing_page_url":"https://so01.tci-thaijo.org/index.php/bkkthon/article/view/281582","pdf_url":"https://so01.tci-thaijo.org/index.php/bkkthon/article/download/281582/181674","source":{"id":"https://openalex.org/S7407066292","display_name":"ACADEMIC JOURNAL BANGKOKTHONBURI UNIVERSITY","issn_l":"2773-8930","issn":["2773-8930"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2773-8930","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://so01.tci-thaijo.org/index.php/bkkthon/article/download/281582/181674","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5154060579","display_name":"Chunladit Saang","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I229056271","display_name":"Sripatum University","ror":"https://ror.org/05d0b7d20","country_code":"TH","type":"education","lineage":["https://openalex.org/I229056271"]}],"countries":["TH"],"is_corresponding":false,"raw_author_name":"Saang, Chunladit","raw_affiliation_strings":["School of Accountancy, Sripatum University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Accountancy, Sripatum University","institution_ids":["https://openalex.org/I229056271"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5138557449","display_name":"Daranee Uachanachit","orcid":"https://orcid.org/0000-0002-1358-8478","observed_orcids":["https://orcid.org/0000-0002-1358-8478"]},"institutions":[{"id":"https://openalex.org/I229056271","display_name":"Sripatum University","ror":"https://ror.org/05d0b7d20","country_code":"TH","type":"education","lineage":["https://openalex.org/I229056271"]}],"countries":["TH"],"is_corresponding":false,"raw_author_name":"Uachanachit, Daranee","raw_affiliation_strings":["School of Accountancy , Sripatum University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Accountancy , Sripatum University","institution_ids":["https://openalex.org/I229056271"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5153693708","display_name":"Yuttana Chamchukul","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I229056271","display_name":"Sripatum University","ror":"https://ror.org/05d0b7d20","country_code":"TH","type":"education","lineage":["https://openalex.org/I229056271"]}],"countries":["TH"],"is_corresponding":false,"raw_author_name":"Chamchukul, Yuttana","raw_affiliation_strings":["School of Accountancy , Sripatum University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Accountancy , Sripatum University","institution_ids":["https://openalex.org/I229056271"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I229056271"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.350600004196167,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.350600004196167,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.27149999141693115,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.16660000383853912,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/information-technology-in-accounting","display_name":"information technology in accounting","score":0.9769999980926514},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.8629999756813049},{"id":"https://openalex.org/keywords/accounting-standards-compliance","display_name":"accounting standards compliance","score":0.9129999876022339},{"id":"https://openalex.org/keywords/accounting-judgment","display_name":"accounting judgment","score":0.9810000061988831},{"id":"https://openalex.org/keywords/relevance","display_name":"relevance","score":0.5879999995231628},{"id":"https://openalex.org/keywords/faithful-representation","display_name":"faithful representation","score":0.9990000128746033},{"id":"https://openalex.org/keywords/comparability","display_name":"comparability","score":0.9980000257492065},{"id":"https://openalex.org/keywords/verifiability","display_name":"verifiability","score":0.9990000128746033},{"id":"https://openalex.org/keywords/timeliness","display_name":"timeliness","score":0.9980000257492065},{"id":"https://openalex.org/keywords/comprehensibility","display_name":"comprehensibility","score":0.8769999742507935}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6358000040054321},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.6057999730110168},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.5195000171661377},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.483599990606308},{"id":"https://openalex.org/C129848803","wikidata":"https://www.wikidata.org/wiki/Q2564360","display_name":"Sample size determination","level":2,"score":0.4431000053882599},{"id":"https://openalex.org/C152877465","wikidata":"https://www.wikidata.org/wiki/Q208042","display_name":"Regression analysis","level":2,"score":0.36880001425743103},{"id":"https://openalex.org/C98014903","wikidata":"https://www.wikidata.org/wiki/Q832161","display_name":"Financial ratio","level":2,"score":0.36719998717308044},{"id":"https://openalex.org/C20353970","wikidata":"https://www.wikidata.org/wiki/Q1056998","display_name":"Simple random sample","level":3,"score":0.3625999987125397},{"id":"https://openalex.org/C149769383","wikidata":"https://www.wikidata.org/wiki/Q7520804","display_name":"Simple linear regression","level":3,"score":0.35690000653266907},{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.3497999906539917},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.34369999170303345},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.3203999996185303},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.31769999861717224},{"id":"https://openalex.org/C134261354","wikidata":"https://www.wikidata.org/wiki/Q938438","display_name":"Statistical inference","level":2,"score":0.31290000677108765},{"id":"https://openalex.org/C2986587452","wikidata":"https://www.wikidata.org/wiki/Q938438","display_name":"Statistical analysis","level":2,"score":0.2994000017642975},{"id":"https://openalex.org/C48921125","wikidata":"https://www.wikidata.org/wiki/Q10861030","display_name":"Linear regression","level":2,"score":0.2890999913215637},{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.2750000059604645},{"id":"https://openalex.org/C24756922","wikidata":"https://www.wikidata.org/wiki/Q1757694","display_name":"Data quality","level":3,"score":0.2648000121116638},{"id":"https://openalex.org/C182931732","wikidata":"https://www.wikidata.org/wiki/Q339466","display_name":"Accounting method","level":2,"score":0.26409998536109924},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.2563000023365021},{"id":"https://openalex.org/C133462117","wikidata":"https://www.wikidata.org/wiki/Q4929239","display_name":"Data collection","level":2,"score":0.25270000100135803}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:so01.tci-thaijo.org:article/281582","doi":null,"is_oa":true,"landing_page_url":"https://so01.tci-thaijo.org/index.php/bkkthon/article/view/281582","pdf_url":"https://so01.tci-thaijo.org/index.php/bkkthon/article/download/281582/181674","source":{"id":"https://openalex.org/S7407066292","display_name":"ACADEMIC JOURNAL BANGKOKTHONBURI UNIVERSITY","issn_l":"2773-8930","issn":["2773-8930"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2773-8930","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:so01.tci-thaijo.org:article/281582","doi":null,"is_oa":true,"landing_page_url":"https://so01.tci-thaijo.org/index.php/bkkthon/article/view/281582","pdf_url":"https://so01.tci-thaijo.org/index.php/bkkthon/article/download/281582/181674","source":{"id":"https://openalex.org/S7407066292","display_name":"ACADEMIC JOURNAL BANGKOKTHONBURI UNIVERSITY","issn_l":"2773-8930","issn":["2773-8930"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2773-8930","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7215155154.pdf","grobid_xml":"https://content.openalex.org/works/W7215155154.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7215469539","https://openalex.org/W7131659083","https://openalex.org/W7215159260","https://openalex.org/W7219520845","https://openalex.org/W7215272832","https://openalex.org/W4411538934","https://openalex.org/W7117670085","https://openalex.org/W4223647016","https://openalex.org/W7215551990","https://openalex.org/W7219298745"],"abstract_inverted_index":{"The":[0,58,70,79,88,96,119],"objectives":[1],"of":[2,13,29,36,40,49,129,134,155,160],"this":[3,63],"independent":[4],"study":[5,8,64],"were":[6,98],"to":[7,93],"accounting":[9,16,33,123,150],"professional":[10,124],"behavior,":[11],"consisting":[12,35],"compliance":[14],"with":[15],"standards,":[17],"judgment":[18],"in":[19,62,68,115,132,158],"accounting,":[20],"and":[21,24,32,42,52,108,141,149,167],"continuous":[22],"learning":[23],"development,":[25],"affecting":[26,46,126,152],"the":[27,47,127,146,153,172],"quality":[28,48,128,154],"financial":[30,50,130,156],"reports":[31,131,157],"technology,":[34],"fast":[37],"processing,":[38],"ease":[39],"use,":[41],"increasing":[43],"data":[44,97],"accuracy,":[45],"reports,":[51],"This":[53],"research":[54],"is":[55,65],"quantitative":[56],"research.":[57],"sample":[59,71,80],"group":[60,81],"used":[61,90,114],"399":[66],"accountants":[67],"Thailand.":[69],"size":[72],"was":[73,82,113],"determined":[74],"using":[75,100],"Taro":[76],"Yamane's":[77],"formula.":[78],"selected":[83],"by":[84],"simple":[85],"random":[86],"sampling.":[87],"researcher":[89],"a":[91],"questionnaire":[92],"collect":[94],"data.":[95],"analyzed":[99],"statistical":[101],"methods,":[102],"including":[103],"frequency":[104],"distribution,":[105],"percentage,":[106],"mean,":[107],"standard":[109],"deviation.":[110],"Inferential":[111],"statistics":[112],"multiple":[116],"regression":[117],"analysis.":[118],"results":[120],"showed":[121],"that":[122],"behavior":[125],"terms":[133,159],"relevance,":[135,161],"faithful":[136,162],"representation,":[137,163],"comparability,":[138,164],"verifiability,":[139,165],"timeliness,":[140,166],"understandability,":[142,168],"statistically":[143,169],"significant":[144,170],"at":[145,171],"0.05":[147,173],"level":[148],"technology":[151],"level.":[174]},"counts_by_year":[],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2026-10-02T00:00:00"}