The Quality Financial Statements of Small and Medium EnterprisesBusiness (SME's) in View of the Tax Auditor

Saratchanut Boonvut
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Saratchanut Boonvut: Faculty of Management Science, Lampang Rajabhat University, Lampang, Thailand

International Journal of Business and Economic Affairs (IJBEA), 2017, vol. 2, issue 6, 335-340

Abstract: This research aimed to study the quality of nancial statements of small and medium enterprises in theview of tax auditors by gender, age, education level and experience in inspection. Sample population was 117 tax auditorsusing the questionnaire as a research tool. The statistics used in the research were percentage, mean, standard deviation,and variance. The results showed that most of the respondents were 94 female, 80.30%, aged from 41 to 50 years old,and had experience in audit and certi cation of nancial statements from 11 to 15 years, 93 people. Quality of the nancial statements of small and medium enterprises in the view of the tax auditor was Understandable, Decision-making,Reliability, and Comparison. There was no di erence in age and experience in inspection. However, there was di erenceif classi ed by gender. However, there is the limitation of the research due to most respondents were female. In thefuture, comparative quality of nancial statements may be studied in the view between auditor and tax auditor.

Keywords: Financial statements; Small and medium business; Enterprises (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:aya:ijbeaa:2017:p:335-340

DOI: 10.24088/IJBEA-2017-26002

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