Audit Responsibility Competency and Audit Survival: Evidence from TAX Auditors (TAs) in Thailand

Puangthong Wangraj, Phaprukbaramee Ussahawanitchakit, Kesinee Muenthaisong


t: In the present of audit markets, there is great attention to auditors’ responsibility about survival and sustainability of the audit. This research studies the relationship between audit responsibility competency and audit survival. Especially, the effects are investigated regarding the responsibility of tax auditors (TAs) in Thailand. The stakeholder theory and social cognitive theory are used to explain the relationship of the variables in this research. Tax auditors in Thailand were selected as the sample and the key informants. The questionnaire is used as an instrument for data collection from 363 key informants. The Ordinary Least Squares (OLS) regression analysis is a method for testing the hypotheses. The results show that audit responsibility competency has a significant positive effect on audit performance, audit reputation and audit image. Moreover, audit performance has positive relationships with audit reputation, audit image, stakeholder involvement, and audit survival. Whereas, audit reputation positively affects only audit survival, it has no relationship with stakeholder involvement. On the other hand, audit image has a positive effect on both stakeholder involvement and audit survival. Finally, stakeholder involvement also has positive relationships with audit survival. This research provides a unique theoretical contribution in expanding on the previous knowledge and literature of a model of audit responsibility competency in Thailand.


Audit Responsibility Competency; Audit Performance; Audit Reputation; Audit Image; Stakeholder Involvement; Audit Survival

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