การประชุมวิชาการระดับชาติ ครั้งที่ 16
มหาวิทยาลัยราชภัฏนครปฐม

This research studies the relationship between the voluntary disclosure of the Security and Exchange Commission reports of the audit quality control system and audit quality. In addition, this study explores the relationship between the 6 quality aspects of accounting firm and audit quality. The audit quality is measured by abnormal accruals by Yoon model. The samples used in the model are 518 listed companies with fiscal year end in 2022. The tool in the research is multiple regressions. The results do not show a statistically significant relationship between the voluntary disclosure of the Security and Exchange Commission reports of the audit quality control system and audit quality. The results may indicate that accounting firms have similar quality. For the 6 quality aspects of accounting firm based on TSQC1, multiple regressions provide mixed results. This may result from the excessive use of conservatism that can distort the accrual levels.