GENERAL INFORMATIONเทสเทส
Name : Asst. Prof. Dr. Juthathip Audsabumrungrat  
Name (Thai) : ผศ. ดร. จุฑาทิพ อัสสะบำรุงรัตน์
Academic Title : Assistant Professor
Department/Program : Accountancy
EDUCATION INFORMATION
Year Degree Major University Country
2012 Doctor of Philosophy Accounting Chulalongkorn University Thailand
2001 Master of Accountancy Financial Accounting Chulalongkorn University Thailand
1996 Master of Business Administration Finance Seattle University United States
1996 Certified Professional Accountant - Federation of Accounting Professions Under The Royal Patronage of His Majesty The King Thailand
1992 Bachelor of Accountancy (Second Class Honors) Financial Accounting Chulalongkorn University Thailand
INTELLECTUAL CONTRIBUTIONS
Peer-Reviewed Journal Articles
"A Study of Auditors' Judgement When Taking Management's Perspective on Management Discussion and Analysis", Journal of Accounting Profession (วารสารวิชาชีพบัญชี), 64 : 76-100, Dec.2023, (Sangsuwan, W., Audsabumrungrat, J.).
"Guidance is Not Always Better: The Effect of Structured Guidance and Skepticism on Auditors’ Planning Materiality", Thammasat Review, 24(1) : 19-36, Apr.2021, (Phonsumlissakul, K., Audsabumrungrat, J.).
"The Joint Effect of Accounting Knowledge and Self-serving Attribution on the Voluntary Disclosure of Management Earnings Forecast", Asian Journal of Business and Accounting, 12(1) : 97-127, Jun.2019, (Phonsumlissakul, K., Audsabumrungrat, J., Durongwatana, S.).
"Does Reputation Matter? The Effects of Reputation Concerns and Locus of Attributions on Management Earnings Forecast Disclosures", Journal of Accounting Profession (วารสารวิชาชีพบัญชี), 14(43) : 63-83, Sep.2018, (Phonsumlissakul, K., Audsabumrungrat, J., Durongwattana, S.).
"The Impact of PACK 5 Financial Reporting Standards on Listed Companies: The Case of Thailand", Journal of Accounting Profession (วารสารวิชาชีพบัญชี), 12(36) : 6-19, Dec.2016, (Toommanon, V., Audsabumrungrat, J.).
"Joint Impact of Materiality Guidance and Justification Requirement on Auditors' Planning Materiality", Behavioral Research in Accounting, 28(2) : 17-27, Nov.2015, (Audsabumrungrat, J., Pornupatham, S., Tan, H.T.).
Editorial-Reviewed Journal Articles
Monographs
Books
"Intermediate Accounting", 1st (Translate) Edition, 2016, (Audsabumrungrat, J., Manowan, P., Tepalagul, N., Shutibhinyo, W., Kunupakarn, A.).
Book Chapters
Textbooks
Textbook Chapters
Case Studies
Peer-Reviewed Academic/Professional Meeting Proceedings
"Unintentionally explicit bias under forecast forms: The effect of management incentive and causality on earnings forecast disclosure"22nd National Graduate Conference, Sripatum UniversityJul.2022, (Phonsumlissakul, K., Audsabumrungrat, J).
"The effect of clients' perception on audit service quality on cooperative relationship with auditors: Evidence from Thailand"International Symposium on Economics and Social Science 2018 (ISESS 2018), ISSN 2309-3773, 327-340, Tokyo, Japan Aug.2018, (Audsabumrungrat, J., Petaibanlue, P.).
"Is structured materiality guidance still necessary for audit firms?"International Congress on Banking, Economics, Finance and Business 2018 (BEFB 2018), ISSN 2412-4044, 92-100, Nagoya, Japan Apr.2018, (Audsabumrungrat, J., Petaibanlue, P.).
"When Structured Guidance Backfires: the Effect of Individual Skepticism on Auditors' Planning Materiality"2018 International Symposium on Economics and Social Science, Distinguished Paper Award, Sapporo, Japan Feb.2018, (Audsabumrungrat, J., Phonsumlissakul, K.).
"The Effectiveness of Applying Augmented Reality Visualization in Teaching Audit Risk Model Concept"The 17th International Conference on IT Applications and ManagementFeb.2017, (Audsabumrungrat, J., Chookhiatti, S.).
"The Impact of Mechanical Guidance and Justification Requirement on Judgment of Auditors of Different Ranks in Materiality Determination"Global Conference on Business and Finance Proceedings, 7, 302-3142012, (Audsabumrungrat, J., Pornupatham, S.).
Peer-Reviewed Academic/Professional Meeting Presentations
Non Peer-Reviewed Journals and Articles
Non Peer-Reviewed Proceedings Published
Non Peer-Reviewed Academic/Professional Meeting Presentations
Research Grants
"The Business Visualization Project", Jun.2015-Jun.2019, (Tanlamai, U., Ruenrom, R., Sapsomboon, A., Wattanasupachoke, T., Unahanandh, S., Chompukum, P., Tangmanee, C., Rattanawicha, P., Mongkolnavin, J., Jaikengkit, A., Patrakosol, B., Assarut, N., Chantatub, C., Suppakitjarak, N., Audsabumrungrat, J., Tepalagul, N.).
Working Papers
Work-In-Progress
Funded Research Reports
Competitive Research Awards Received
Professional Practice Standards or Public Policies
eBooks
Online Teaching Courses
Software/Simulations
Newspaper Articles
Reviews of Peer-Reviewed Journals
"The Moderating Effects of Client Bargain Power on the Associations between Audit Market Concentration, Audit Fees, and Audit Quality: Evidence from Thailand", Journal of Accounting Profession (วารสารวิชาชีพบัญชี) 58: 53-81, Feb.2022-Apr.2022
"The Examples of the Theories and Experimental Research Methodology for Judgement and Decision-Making Research in Accounting", Journal of Accounting Profession (วารสารวิชาชีพบัญชี) 57: 78-95, Nov.2021-Jan.2022
Academic Promotion Materials
Patent
Others
"THE JOINT EFFECTS OF MANAGEMENT INCENTIVES AND PERCEIVED LOCUS OF CAUSALITY ON MANAGEMENT EARNINGS FORECAST DISCLOSURES [Doctor of Philosophy in Accountancy]", 2017, (Phonsumlissakul, K., Audsabumrungrat, J.).
Teaching Information
Year Term CourseCode CourseName
2023 Semester/1 2601115 FINANCIAL ACCOUNTING
2023 Semester/1 2601513 FINANCIAL REPORTING I
2023 Semester/1 2601514 FINANCIAL REPORTING II
2023 Semester/1 2601826 DISSERTATION
2023 Semester/2 2601361 AUDITING
2023 Semester/2 2601361 AUDITING
2023 Semester/2 2601366 FORENSIC ACCOUNTING
2023 Semester/2 2601493 SEMINAR IN FINANCIAL REPORTING AND ASSURANCE
2023 Semester/2 2600619 FRAUD AND AUDITING
2022 Semester/1 2601115 FINANCIAL ACCOUNTING
2022 Semester/1 2601513 FINANCIAL REPORTING I
2022 Semester/1 2601514 FINANCIAL REPORTING II
2022 Semester/1 2601826 DISSERTATION
2022 Semester/2 2600619 FRAUD AND AUDITING
2022 Semester/2 2601361 AUDITING
2022 Semester/2 2601493 SEMINAR IN FINANCIAL REPORTING AND ASSURANCE
2022 Semester/2 2601826 DISSERTATION
2021 Semester/1 2601115 FINANCIAL ACCOUNTING
2021 Semester/1 2601361 AUDITING
2021 Semester/1 2601513 FINANCIAL REPORTING I
2021 Semester/1 2601514 FINANCIAL REPORTING II
2021 Semester/2 2600619 FRAUD AND AUDITING
2021 Semester/2 2601493 SEMINAR IN FINANCIAL REPORTING AND ASSURANCE
2020 Semester/1 2601115 FINANCIAL ACCOUNTING
2020 Semester/1 2601513 FINANCIAL REPORTING I
2020 Semester/1 2601514 FINANCIAL REPORTING II
2020 Semester/2 2601361 AUDITING
2020 Semester/2 2601366 FORENSIC ACCOUNTING
2020 Semester/2 2601493 SEMINAR IN FINANCIAL REPORTING AND ASSURANCE
2020 Semester/2 2600619 FRAUD AND AUDITING
2019 Semester/1 2601361 AUDITING
2019 Semester/1 2601115 FINANCIAL ACCOUNTING
2019 Semester/1 2601513 FINANCIAL REPORTING I
2019 Semester/1 2601514 FINANCIAL REPORTING II
2019 Semester/2 2600619 FRAUD AND AUDITING
2019 Semester/2 2601493 SEMINAR IN FINANCIAL REPORTING AND ASSURANCE
2018 Semester/1 2601115 FINANCIAL ACCOUNTING
2018 Semester/1 2601361 AUDITING
2018 Semester/1 2601513 FINANCIAL REPORTING I
2018 Semester/1 2601514 FINANCIAL REPORTING II
2018 Semester/2 2600619 FRAUD AND AUDITING
2018 Semester/2 2601115 FINANCIAL ACCOUNTING
2018 Semester/2 2601493 SEMINAR IN FINANCIAL REPORTING AND ASSURANCE
2017 Semester/1 2601361 AUDITING
2017 Semester/1 2601115 FINANCIAL ACCOUNTING
2017 Semester/2 2600619 FRAUD AND AUDITING
2017 Semester/2 2601115 FINANCIAL ACCOUNTING
2017 Semester/2 2601493 SEMINAR IN FINANCIAL REPORTING AND ASSURANCE
2017 Trimester/1 2601512 FINANCIAL ACCOUNTING
2016 Semester/1 2601115 FINANCIAL ACCOUNTING
2016 Semester/1 2601664 RISK MANAGEMENT AND ASSURANCE SERVICES
2016 Semester/1 2601361 AUDITING
2016 Semester/2 2601365 FRAUD EXAMINATION
2016 Semester/2 2601493 SEMINAR IN FINANCIAL REPORTING AND ASSURANCE
2016 Semester/2 2600619 FRAUD AND AUDITING
2016 Int'l Semester/1 2601423 ADVANCED ACCOUNTING II
2016 Trimester/1 2601512 FINANCIAL ACCOUNTING
2015 Semester/1 2601361 AUDITING
2015 Semester/1 2601664 RISK MANAGEMENT AND ASSURANCE SERVICES
2015 Semester/1 2601115 FINANCIAL ACCOUNTING
2015 Semester/2 2600619 FRAUD AND AUDITING
2015 Semester/2 2601491 SEMINAR IN AUDITING AND INTERNAL AUDIT
2015 Semester/2 2601415 ADVANCED AUDITING
2015 Trimester/1 2601512 FINANCIAL ACCOUNTING
2014 Semester/1 2601664 RISK MANAGEMENT AND ASSURANCE SERVICES
2014 Semester/1 2601115 FINANCIAL ACCOUNTING
2014 Semester/1 2601361 AUDITING
2014 Semester/2 2601415 ADVANCED AUDITING
2014 Trimester/1 2601512 FINANCIAL ACCOUNTING
2013 Semester/1 2601115 FINANCIAL ACCOUNTING
2013 Semester/1 2601361 AUDITING
2013 Semester/1 2601664 RISK MANAGEMENT AND ASSURANCE SERVICES
2013 Semester/2 2600619 FRAUD AND AUDITING
2013 Semester/2 2601422 ADVANCED ACCOUNTING II
2013 Semester/2 2601365 FRAUD EXAMINATION
2013 Semester/2 2600712 SPECIAL PROJECT I
2013 Semester/2 2601491 SEMINAR IN AUDITING AND INTERNAL AUDIT
2013 Semester/Summer 2600619 FRAUD AND AUDITING
2013 Int'l Semester/1 2601325 PRINCIPLES AND TECHNIQUES FOR INTERNAL AUDITING
2013 Int'l Semester/1 2601423 ADVANCED ACCOUNTING II
2012 Semester/1 2601115 FINANCIAL ACCOUNTING
2012 Semester/1 2601664 RISK MANAGEMENT AND ASSURANCE SERVICES
2012 Semester/1 2601361 AUDITING
2012 Semester/1 2601622 ACCOUNTING POLICY
2012 Semester/2 2601422 ADVANCED ACCOUNTING II
2012 Semester/2 2601491 SEMINAR IN AUDITING AND INTERNAL AUDIT