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The objective of this research is to examine the antecedents of financial reporting reliability of Thai-listed companies. Accountant professional ethics, accounting information system (AIS) quality, audit committee effectiveness, and audit firm quality are assumed to be the antecedents of financial reporting reliability. The listed companies in the Stock Exchange of Thailand (SET) are samples of the research. A mail survey procedure via the questionnaire was used for data collection from chief accountant officer. The overall results indicate that accountant professional ethics, AIS quality, audit committee effectiveness, and audit firm quality have a positive significant effect on financial reporting reliability. The results reveal that firms should develop accountant professional ethics, AIS quality, audit committee effectiveness, and audit firm quality in order to build reliable financial reporting. Overall, the results of this research contribute to chief accounting officers, accounting practitioners, and firms to emphasize development and support the generation of financial reporting reliability for financial reporting users.

The objective of this research is to examine the effect of social responsibility accounting effectiveness on corporate sustainability of Thai-listed firms. The effects of social responsibility accounting effectiveness on stakeholder acceptance, and corporate image are investigated. Moreover, both the internal resources and capabilities; and external factor including, top management support, social responsibility awareness, accountant competency, and stakeholder pressure are assumed to become the antecedents of social responsibility accounting effectiveness. Thai-listed firms are samples of the research. The results indicate that social responsibility accounting effectiveness has a positive significant effect on corporate sustainability. Moreover, social responsibility accounting effectiveness has a positive significant on both stakeholder acceptance, and corporate image. Additionally, top management support, social responsibility awareness, accountant competency, and stakeholder pressure have a positive significant effect on social responsibility accounting effectiveness. Theoretical and managerial contributions are explicitly provided. Overall, the results of this research contribute to motivate more firms to emphasize on social responsibility accounting practices in order to enhance social, environmental and corporate survival. Conclusions, suggestions and directions for future research are also presented.

This article is about the effects of the budgetary control on firm wealth. The study examines the relationships among the budgetary control and investment efficiency which is also taken as a mediator, while business growth strategy as well as an audit committee are taken as the moderators, and firm wealth is taken as a dependent variable. The results indicate that the operating budget and financial budget have positive influences on investment efficiency. However, both the operating budget and financial budget have positive influences on investment efficiency under business growth strategy as a moderator. At the same time, investment efficiency is not related to firm wealth within an audit committee as a moderator. Moreover, researches have examined the relationships between investment efficiency and firm wealth via an audit committee as a mediator. This research shows that the impact of investment efficiency is directly related to an audit committee, and that, an audit committee also has a positive influence on firm wealth. Finally, contributions and suggestions are also provided for further research.