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Walaiporn Nuansa-ard. Moderating Effect of Audit Quality on the Relationshipbetween Corporate Governance Code and Firm Performance: Evidence from Listed Companies on the Stock Exchange ofThailand. Doctoral Degree(Business Administration). Rajamangala University of Technology Thanyaburi. Office of Academic Resource and Information Technology. : Rajamangala Univetsity of Technology Thanyaburi, 2023.
Moderating Effect of Audit Quality on the Relationshipbetween Corporate Governance Code and Firm Performance: Evidence from Listed Companies on the Stock Exchange ofThailand
Name: Walaiporn Nuansa-ard
Address:
Pathumthani
Organization :
Rajamangala University of Technology Thanyaburi.
keyword:
corporate governance
ThaSH:
Data reduction
Classification :.LCCS: HD 2741 .W34
;
CG Code
Abstract:
The objectives of this research were to examine the effect of corporate governance practices according to the corporate governance code (CG Code) on firm performance, the effect of audit quality on firm performance, and the moderating effect of audit quality on the relationship between corporate governance practices and firm performance. The audit quality was measured by audit fees and the firm performance in this study was measured by Tobin's Q ratio.
The samples used in this study were 95 listed companies on the Stock Exchange of Thailand (SET) that have fully implemented the CG Code and voluntarily disclosed their information in the year 2021. Data were collected from the annual reports, financial reporting and the SETSMART database. Content analysis was employed to analyze the CG Code voluntary disclosures, along with statistical methods used to analyze the data, namely multiple linear regression and Hayess regression-based analysis.
The research results revealed that corporate governance practices, according to the CG Code along with audit quality, both had positive effects on firm performance at a statistically significant level of .01. Audit quality was also found to moderate the positive correlation between CG Code and firm performance, such that the effect of CG Code on firm performance is strengthened as the quality of audits increases. Specifically, the study indicated that the positive effect of CG Code on firm performance was stronger when the audit quality was average and above, whereas CG Code showed no statistically significant effect on firm performance when audit quality was below average.
Rajamangala University of Technology Thanyaburi. Office of Academic Resource and Information Technology
Address:
PATHUM THANI
Email:
elibrary@mail.rmutt.ac.th
Name: Supa Tongkong
Role:
Faculty advisor
Name: Wachira Boonyanet
Role:
Co-advisor
Created:
2023
Modified:
2025-06-26
Issued:
2025-06-26
วิทยานิพนธ์/Thesis
application/pdf
CallNumber:
The HD 2741 .W34
eng
DegreeName: Doctor of Business Administration
Level: Doctoral Degree
Descipline: Business Administration
©copyrights Rajamangala Univetsity of Technology Thanyaburi
RightsAccess:
ใช้เวลา
0.032657 วินาที
Walaiporn Nuansa-ard
| Title | Contributor | Type |
|---|---|---|
| Moderating Effect of Audit Quality on the Relationshipbetween Corporate Governance Code and Firm Performance: Evidence from Listed Companies on the Stock Exchange ofThailand
มหาวิทยาลัยเทคโนโลยีราชมงคลธัญบุรี Walaiporn Nuansa-ard | Supa Tongkong Wachira Boonyanet | วิทยานิพนธ์/Thesis |
Supa Tongkong
Wachira Boonyanet
| Title | Creator | Type and Date Create |
|---|---|---|
| Value relevance of corporate governance on firm value in the comprehensive income context
มหาวิทยาลัยเทคโนโลยีราชมงคลธัญบุรี Wanchai Prasertsri;Wachira Boonyanet | Waewdao Promsen | วิทยานิพนธ์/Thesis |
| Mediating Role of Earnings Management in the Association between Ownership Structure and Firm Performance: Evidence from Thai IPO Firms
มหาวิทยาลัยเทคโนโลยีราชมงคลธัญบุรี Kusuma Dampitakse;Wachira Boonyanet | Metta Semsomboon | วิทยานิพนธ์/Thesis |
| Moderating Effect of Audit Quality on the Relationshipbetween Corporate Governance Code and Firm Performance: Evidence from Listed Companies on the Stock Exchange ofThailand
มหาวิทยาลัยเทคโนโลยีราชมงคลธัญบุรี Supa Tongkong;Wachira Boonyanet | Walaiporn Nuansa-ard | วิทยานิพนธ์/Thesis |