Paper Title
Readiness Of Accountant And Financial Statement Quality: Empirical Evidence From Accountants In Northern Thailand

Abstract
The objective of this research is to investigate the relationship among readiness of accountants, personal practice efficiency, and financial statement quality. The 115 accountants in Northern Thailand are collected as the sample of the research by using the questionnaire as the research tool. Correlation analysis is examined in this study. The results indicate that all of dimensions of readiness of accountants has correlated with personal practice efficiency. Moreover, personal practice efficiencyis significantly and positively correlated to financial statement quality. Discussion and suggestion for further research are presented in this study. Index Terms�Readiness of Accountant, Personal Practice Efficiency, Financial Statement Quality.