Please use this identifier to cite or link to this item: http://202.28.34.124/dspace/handle123456789/1285
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dc.contributorSoranee Janchaien
dc.contributorสรณีย์ จันทร์ฉายth
dc.contributor.advisorNuttavong Poonpoolen
dc.contributor.advisorณัฐวงศ์ พูนพลth
dc.contributor.otherMahasarakham University. Mahasarakham Business Schoolen
dc.date.accessioned2021-10-05T15:06:21Z-
dc.date.available2021-10-05T15:06:21Z-
dc.date.issued10/4/2020
dc.identifier.urihttp://202.28.34.124/dspace/handle123456789/1285-
dc.descriptionDoctor of Philosophy (Ph.D.)en
dc.descriptionปรัชญาดุษฎีบัณฑิต (ปร.ด.)th
dc.description.abstractThis research investigates the key dimensions of audit data analytics capability in a new model. The primary objective of this research is to examine the effects of audit data analytics capability on tax performance. Moreover, the effects of each dimension of the audit data analytics capability on risk management efficiency and good practice are investigated. Finally, this research tests the effects of the accounting information system implementation, organizational culture, and stakeholder pressure on each dimension of audit data analytics capability.  In this research, tax departments in Thailand are selected as the population and sample for investigation. The list of 255 tax audit branches was provided by the Department of Excise, Revenue, and Customs under the Ministry of Finance in Thailand. The unit of analysis is office-level, and the key informant is the chief of the area office of each tax audit branch (e.g., director, (excise/revenue/customs) technical officer, (excise/revenue/customs) officer, tax audit officer). A survey questionnaire is used as the main method of data collection, and the ordinary least squares (OLS) regression analyses are processed to test all postulated hypotheses.   The results indicate that audit data analytics capability plays a significant role in operational outcomes. In particular, management capability, technology competence, and personnel expertise have positive influences on risk management efficiency, good practice, and tax performance. Likewise, the results also show that risk management efficiency and good practice have positively affected tax performance. In addition, the results of the relationships among antecedents and each dimension of audit data analytics capability illustrate that the important factors that contribute to the development of audit data analytics capability are accounting information system implementation, organizational culture, and stakeholder pressure, respectively. The distinctive findings in this research make a contribution to the better understanding of the relationship between audit data analytics capability and tax performance, as well as provide helpful insights and useful guidelines to practitioners to develop audit data analytics capability in supporting management under rapidly changing the organizational environment, particularly for tax departments in Thailand and other organizations which have the same context. en
dc.description.abstract-th
dc.language.isoen
dc.publisherMahasarakham University
dc.rightsMahasarakham University
dc.subjectความสามารถในการวิเคราะห์ข้อมูลการตรวจสอบth
dc.subjectประสิทธิภาพการบริหารความเสี่ยงth
dc.subjectแนวปฏิบัติที่ดีth
dc.subjectผลการจัดเก็บภาษีth
dc.subjectaudit data analytics capabilityen
dc.subjectrisk management efficiencyen
dc.subjectgood practiceen
dc.subjecttax performanceen
dc.subject.classificationBusinessen
dc.titleAudit Data Analytics Capability and Tax Performance: An Empirical Evidence from Tax Departments in Thailanden
dc.titleความสามารถในการวิเคราะห์ข้อมูลการตรวจสอบและผลการจัดเก็บภาษี: หลักฐานเชิงประจักษ์จากหน่วยงานจัดเก็บภาษีในประเทศไทยth
dc.typeThesisen
dc.typeวิทยานิพนธ์th
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