Title: The Effects of Organization Size on Internal Control and Informatization on Principal-Agent Relationships Among Certified Auditing Firms in Beijing
Author: Mr. Liu Zhanwen
Advisor: ดร.ภัสสรกันต์ ทรัพย์มหาโชค – Dr. Pattsornkun Submahachok, ศ.พิเศษ ดร.ยุวัฒน์ วุฒิเมธี – Prof. Dr. Yuwat Vuthimedhi
Degree: ปรัชญาดุษฎีบัณฑิต สาขาวิชาการจัดการ – Doctor of Philosophy Program in Management
Major: ปร.ด. การจัดการ – Ph.D. in Management
Faculty: บัณฑิตวิทยาลัย (Graduate School)
Academic year: 2567 (2024)
Published: Journal of Arts Management Click
Abstract
This research focused on the impact of organizational size, internal control, auditor quality, informatization, and the principal-agent relationship on the audit quality of auditing firms. The study’s objectives were: 1) to observe how the principal agent relationship moderates the relationship between internal control and audit quality in certified auditing firms in Beijing; 2) to investigate the moderating effect of organizational size on the relationship between informatization, auditor quality, and internal control; and 3) to evaluate the effects of internal control, auditor quality, and informatization processes on audit quality in certified auditing firms in Beijing. The study utilized a random sampling method to select auditing firms registered in Beijing.
Data were collected using an online tool, resulting in 534 valid questionnaires. The data were then analyzed using SPSS and AMOS. The analysis included descriptive statistics, structural equation modeling, and stratified regression.
The study’s results are as follows: 1) The principal-agent relationship significantly moderates the relationship between internal control and audit quality: 2) Organizational size significantly moderates the relationship between informatization and internal control, as well as between auditor quality and internal control; 3) internal control is a mediating factor between informatization, auditor quality, and audit quality, with both informatization and auditor quality positively influencing internal control and audit quality. Internal control had a positive impact on audit quality. Based on these results, the study recommends improving the management practices of audit firms in Beijing. The research also provides a reference for managers in the industry.
Keywords: organizational size, internal control, informatization, quality of auditors, audit quality. principal-agent relationship
The Effects of Organization Size on Internal Control and Informatization on Principal-Agent Relationships Among Certified Auditing Firms in Beijing
6319202002 – Mr. Liu Zhanwen 2567 (2024) The Effects of Organization Size on Internal Control and Informatization on Principal-Agent Relationships Among Certified Auditing Firms in Beijing วิทยานิพนธ์ (Thesis), Advisor: ดร.ภัสสรกันต์ ทรัพย์มหาโชค – Dr. Pattsornkun Submahachok, ปริญญาเอก (Doctorate Degree), บัณฑิตวิทยาลัย (Graduate School), ปรัชญาดุษฎีบัณฑิต สาขาวิชาการจัดการ – Doctor of Philosophy Program in Management, ปร.ด. การจัดการ – Ph.D. in Management, Bangkok: Siam University