Auditor-Client Exchange Competency and Audit Report efficiency: Evidence from CPAs in Thailand
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Abstract
The confidence of investors is a foundation of the capital markets, and audit reporting efficiency depends on the proper resolution of contentious accounting that surface during the audit process. The current view of the auditor and client exchange need to focus on working together to solve the difficulty of the debate about the use of client judgment. The aim of this study is to investigate the relationship among five dimensions of auditor-client exchange competency and, its consequences. The results were derived from a survey of 258 CPAs in Thailand. The regression analyses suggested that auditor-client exchange competency dimensions consist of procedural audit collaboration focus, joint audit planning orientation, integrated audit information awareness, insight audit practice emphasis, and detailed audit evidence concentration. These five dimensions are an influence on audit operational proficiency, audit functional achievement, audit quality enhancement, and audit report efficiency. Moreover, theoretical and managerial contributions, conclusion, and suggestions for future research are interesting to be discussed.
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