Abstract
ABSTRACT The objective of this research is to investigate the effects of professional learning integration and audit success for certified public accountants (CPAs) in Thailand. The professional learning integration consists of continuous well-developed strive, comprehensive experience diversity, experimentation compliance orientation and reflective questioning mind awareness. The consequence of professional learning integration is audit specialization and audit success. The 103 CPAs in Thailand are samples of this research. The results show that continuous well-developed strive, experimentation compliance orientation and reflective questioning mind awareness have a positive relationship with audit specialization and audit success. Specifically, audit creativity positively moderates the relationship between audit specialization and audit success; and professional commitment positively moderates the relationship between continuous well-developed strive and audit success. Keywords Professional Learning Integration, Audit Creativity, Audit Specialization, Professional Commitment and Audit Success
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
