Ussahawanitchakit, Phapruke; Intakhan, Phaithun
September 2008
Review of Business Research;2008, Vol. 8 Issue 4, p99
Academic Journal
This paper investigates the relationship among judgment performance on audit quality, image and reputation via professional acceptance moderator. It also tests antecedent of judgment performance as knowledge and experience. Certified Public Accountants (CPAs) are used as the sample. The results show that judgment performance has significant relationship with audit quality and audit quality has significant influence on image. Also, image has significant effect on reputation. Surprisingly, professional acceptance does not moderate the audit quality-image relationships. Contributions and suggestions are also provided for further research.


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