GENERAL INFORMATIONเทสเทส
Name : Asst. Prof. Dr. Nopmanee Tepalagul  
Name (Thai) : ผศ. ดร. นภมณี เตพละกุล
Academic Title : Assistant Professor
Department/Program : Accountancy
EDUCATION INFORMATION
Year Degree Major University Country
2012 Doctor of Business Administration Accounting Boston University United States
2005 Certified Internal Auditor - The Institute of Internal Auditors United States
2003 Master of Business Administration Corporate Finance and Project & Programme Management Strategy Imperial College London, U.K. United Kingdom
2003 Certified Public Accountant (CPA) - Federation of Accounting Professions Thailand
1999 Bachelor of Accountancy (First Class Honors) Accounting Information System Chulalongkorn University Thailand
INTELLECTUAL CONTRIBUTIONS
Peer-Reviewed Journal Articles
"Sufficiency Economy and Accounting: Related Research", Journal of Accounting Profession (วารสารวิชาชีพบัญชี), 14(44) : 129-139, Dec.2018, (Tepalagul, N., Thammasiri, W.).
"The Effects of Multiple Restatements on Audit Fees", Journal of Accounting Profession (วารสารวิชาชีพบัญชี), 12(35) : 66-85, Sep.2016, (Thammasiri, W., Tepalagul, N.).
"Teacher Training for Ph.D. Students: Recommendations for Content and Delivery", e-Journal of Business Education & Scholarship of Teaching, 9(1) : 61-69, Jun.2015, (Bergner, J., Lin, L., and Tepalagul, N.).
"Auditor Independence and Audit Quality: A Literature Review", Journal of Accounting, Auditing and Finance, 30(1) : 101-121, Jan.2015, (Tepalagul, N., Lin, L.).
Editorial-Reviewed Journal Articles
Peer-Reviewed Academic/Professional Meeting Proceedings
"The Usefulness of Visualization in Illustrating COSO (2013) Internal Control Framework"2018 International Conference on Business and Information - Winter Session (BAI-Winter 2018), International Business Academics Consortium (iBAC), Okinawa, Japan Jan.2018, (Tepalagul, N., Jaikengkit, A.).
"Insider Trading around Earnings Announcement, Family Firms and Block Ownership: Evidence from Thailand"The 2014 International Conference on Business and Information (BAI2014), International Business Academics Consortium (iBAC) and Academy of Taiwan Information Systems Research (ATISR), Osaka, Japan Jul.2014, (Tepalagul, N., Jaikengkit, A.).
"The Effect of Audit Risk on Audit Completion Phase"AAA Annual Meeting, American Accounting AssociationAug.2013, (Tepalagul, N.).
"Environmental Disclosure, Corporate Characteristics, And Firm Performance : Evidence From Thailand"10th Annual Asian Academic Accounting Association Conference, Istanbul, Turkey Nov.2009, (Jaikengkit, A., Komaratat, D., Tepalagul, N.).
"Fraudulent Financial Reporting, Corporate Governance, and Audit Quality: Evidence From the Stock Exchange of Thailand"18th Asian-Pacific Conference on International Accounting Issues, Maui, Hawaii, USA Oct.2006, (Jaikengkit, A., and Tepalagul, N.).
"Analysis of the Master of Accountancy Program of a Thai University"the 17th Asian Pacific Conference on International Accounting IssuesNov.2005, (Jaikengkit, A., Phoonphiphat, V., Sanguanchart, D., Bidaya, N., and Tepalagul, N.).
Peer-Reviewed Academic/Professional Meeting Presentations
Textbooks
Textbook Chapters
eBooks
Monographs
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
"Audit Completion Phase and Audit Quality", Present, (Tepalagul, N.).
Competitive Research Awards Received
Professional Practice Standards or Public Policies
Case Studies
Online Teaching Courses
Software/Simulations
Non Peer-Reviewed Journals and Articles
"Achieving Effective Internal Control Over Sustainability Reporting (ICSR): Building Trust and Confidence through the COSO Internal Control – Integrated Framework", Thai Accounting Association Journal 20 : 6, May.2024, (Jaikengkit, A., Tepalagul, N.).
"Internal Audit Response towards ESG", Thai Accounting Association Journal 19Dec.2023, (Tepalagul, N., Jaikengkit, A.).
"Enabling Organizational Agility in an Age of Speed and Disruption", Thai Accounting Association Journal 18May.2022, (Tepalagul, N., Jaikengkit, A.).
"Agile Framework and Internal Auditing", Thai Accounting Association Journal 18Dec.2022, (Jaikengkit, A., Tepalagul, N.).
"Blockchain and Internal Control: The COSO Perspective", จุลสารสมาคมการบัญชีไทย Thai Accounting Association JournalMay.2021, (Tepalagul, N., Jaikengkit, A.).
"Enterprise Risk Management for Cloud Computing" 17Dec.2021, (Jaikengkit, A., Tepalagul, N.).
"From Fraud Triangle to Fraud Diamond", จุลสารสมาคมการบัญชีไทย Thai Accounting Association JournalMay.2020, (Tepalagul, N., Jaikengkit, A.).
"The Three Lines Model", จุลสารสมาคมการบัญชีไทย Thai Accounting Association JournalDec.2020, (Jaikengkit, A., Tepalagul, N.).
"Data Analytic and Internal Audit", Thai Accounting Association Journal จุลสารสมาคมการบัญชีไทยMay.2019, (Jaikengkit, A., Tepalagul, N.).
"Bitcoin and Related Accounting Requirements", จุลสารสมาคมการบัญชีไทย Thai Accounting Association Journal 14 : 25-32, Mar.2018, (Jaikengkit, A., Tepalagul, N.).
"Blockchain and Corporate Reporting", Thai Accounting Association Journal 14 : 37-40, Nov.2018, (Tepalagul, N., Jaikengkit, A.).
"Tomorrow's World: Educating the Future Accounting Professional", Thai Accounting Association Journal 14 : 13-18, Nov.2018, (Peetathawatchai, P., Manowan, P., Tepalagul, N.).
"Introducing Auditing Research Summary Database", จุลสารสมาคมการบัญชีไทย Thai Accounting Association Journal 13 : 38-41, Mar.2017, (Tepalagul, N., Jaikengkit, A.).
"Artificial Intelligence (AI) – Future Technology for Humanity?", จุลสารสมาคมการบัญชีไทย 13Nov.2017, (Leewattanakit, W., Tepalagul, N.).
"Enterprise Risk Management - Integrating with Strategy and Performance (2017)", จุลสารสมาคมการบัญชีไทย 13 : 17-21, Nov.2017, (Tepalagul, N., Jaikengkit, A.).
"Big Data and Privacy", จุลสารสมาคมการบัญชีไทย 12 : 41-43, Nov.2016, (Tepalagul, N., Leewattanakit, W.).
"International Professional Practices Framework 2015: IPPF 2015", จุลสารสมาคมการบัญชีไทย 12Nov.2016, (Jaikengkit, A., Tepalagul, N.).
"Assessment of Organizational Governance in the Public Sector by Internal Auditors", จุลสารสมาคมการบัญชีไทย Thai Accounting Association Journal 11Mar.2015, (Jaikengkit, A., Tepalagul, N.).
"Internal Control over Financial Reporting: What happened in the US?", จุลสารสมาคมการบัญชีไทยNov.2015, (Tepalagul, N., Manowan, P., Jaikengkit, A.).
"Anti-Bribery and Anti-Corruption: Roles of Internal Auditors", จุลสารสมาคมการบัญชีไทย Thai Accounting Association JournalNov.2014, (Tepalagul, N.).
Non Peer-Reviewed Proceedings Published
Non Peer-Reviewed Academic/Professional Meeting Presentations
Newspaper Articles
Books
"Intermediate Accounting: IFRS Edition (Translation)", McGrawHill, 2016, (Audsabumrungrat, J., Manowan, P., Tepalagul, N., Shutibhinyo, W., Kunupakarn, A.).
Book Chapters
"การบัญชีบริหาร:การเรียน การสอน และการวิจัย", Chulalongkorn University Printing House, 2006, (Tepalagul, N.).
"หน่วยที่ 9 การวิจัยสหกรณ์ด้านการเงิน", ประมวลสาระชุดวิชาสถิติและการวิจัยทางสหกรณ์, The Sukhothaithammatirat Open University Press, 2006, (Tepalagul, N.).
Academic Promotion Materials
Reviews of Peer-Reviewed Journals
"Ad-hoc reviewer", Journal of Accounting Profession (วารสารวิชาชีพบัญชี) Nov.2019
"Ad-hoc reviewer", Chulalongkorn Business Review 2015
"Ad-hoc reviewer", Suthiparithat Journal 2015
Funded Research Reports
Patent
Others
"THE EFFECT OF THOSE CHARGED WITH GOVERNANCE AND THE ADOPTION OF THE REVISED THAI STANDARDS ON AUDITING (B.E. 2555) ON AUDIT QUALITY [Doctor of Philosophy in Accountancy]", 2015, (Viriyachinkarn, T., Tepalagul, N.).
Teaching Information
Year Term CourseCode CourseName
2023 Semester/1 2601352 ANALYSIS AND DESIGN OF ACCOUNTING DATABASE
2023 Semester/1 2601352 ANALYSIS AND DESIGN OF ACCOUNTING DATABASE
2023 Semester/1 2601363 PRINCIPLES AND TECHNIQUES FOR INTERNAL AUDITING
2023 Semester/2 2601112 INTRODUCTION TO FINANCIAL ACCOUNTING
2023 Semester/2 2601352 ANALYSIS AND DESIGN OF ACCOUNTING DATABASE
2023 Semester/2 2601352 ANALYSIS AND DESIGN OF ACCOUNTING DATABASE
2023 Int'l Semester/1 2601325 PRINCIPLES AND TECHNIQUES FOR INTERNAL AUDITING
2023 Int'l Semester/2 2601120 FINANCIAL ACCOUNTING
2022 Semester/1 2601352 ANALYSIS AND DESIGN OF ACCOUNTING DATABASE
2022 Semester/1 2601352 ANALYSIS AND DESIGN OF ACCOUNTING DATABASE
2022 Semester/1 2601363 PRINCIPLES AND TECHNIQUES FOR INTERNAL AUDITING
2022 Semester/2 2600620 PRINCIPLES OF INTERNAL AUDITING
2022 Semester/2 2601112 INTRODUCTION TO FINANCIAL ACCOUNTING
2022 Semester/2 2601352 ANALYSIS AND DESIGN OF ACCOUNTING DATABASE
2022 Semester/2 2601352 ANALYSIS AND DESIGN OF ACCOUNTING DATABASE
2022 Semester/2 2601462 INTERNSHIP IN INTERNAL AUDIT
2022 Int'l Semester/1 2601325 PRINCIPLES AND TECHNIQUES FOR INTERNAL AUDITING
2022 Int'l Semester/2 2601120 FINANCIAL ACCOUNTING
2021 Semester/1 2601352 ANALYSIS AND DESIGN OF ACCOUNTING DATABASE
2021 Semester/1 2601352 ANALYSIS AND DESIGN OF ACCOUNTING DATABASE
2021 Semester/1 2601363 PRINCIPLES AND TECHNIQUES FOR INTERNAL AUDITING
2021 Semester/2 2600620 PRINCIPLES OF INTERNAL AUDITING
2021 Semester/2 2601112 INTRODUCTION TO FINANCIAL ACCOUNTING
2021 Semester/2 2601112 INTRODUCTION TO FINANCIAL ACCOUNTING
2021 Semester/2 2601352 ANALYSIS AND DESIGN OF ACCOUNTING DATABASE
2021 Semester/2 2601352 ANALYSIS AND DESIGN OF ACCOUNTING DATABASE
2021 Semester/2 2601462 INTERNSHIP IN INTERNAL AUDIT
2021 Int'l Semester/1 2601325 PRINCIPLES AND TECHNIQUES FOR INTERNAL AUDITING
2021 Int'l Semester/2 2601120 FINANCIAL ACCOUNTING
2020 Semester/1 2601352 ANALYSIS AND DESIGN OF ACCOUNTING DATABASE
2020 Semester/1 2601352 ANALYSIS AND DESIGN OF ACCOUNTING DATABASE
2020 Semester/1 2601363 PRINCIPLES AND TECHNIQUES FOR INTERNAL AUDITING
2020 Semester/2 2601112 INTRODUCTION TO FINANCIAL ACCOUNTING
2020 Semester/2 2601352 ANALYSIS AND DESIGN OF ACCOUNTING DATABASE
2020 Semester/2 2601352 ANALYSIS AND DESIGN OF ACCOUNTING DATABASE
2020 Semester/2 2601462 INTERNSHIP IN INTERNAL AUDIT
2020 Semester/2 2600620 PRINCIPLES OF INTERNAL AUDITING
2020 Int'l Semester/1 2601325 PRINCIPLES AND TECHNIQUES FOR INTERNAL AUDITING
2020 Int'l Semester/2 2601120 FINANCIAL ACCOUNTING
2019 Semester/1 2601352 ANALYSIS AND DESIGN OF ACCOUNTING DATABASE
2019 Semester/1 2601352 ANALYSIS AND DESIGN OF ACCOUNTING DATABASE
2019 Semester/1 2601352 ANALYSIS AND DESIGN OF ACCOUNTING DATABASE
2019 Semester/1 2601352 ANALYSIS AND DESIGN OF ACCOUNTING DATABASE
2019 Semester/2 2600620 PRINCIPLES OF INTERNAL AUDITING
2019 Semester/2 2601352 ANALYSIS AND DESIGN OF ACCOUNTING DATABASE
2019 Semester/2 2601352 ANALYSIS AND DESIGN OF ACCOUNTING DATABASE
2019 Int'l Semester/1 2601325 PRINCIPLES AND TECHNIQUES FOR INTERNAL AUDITING
2019 Int'l Semester/2 2601120 FINANCIAL ACCOUNTING
2018 Semester/1 2601352 ANALYSIS AND DESIGN OF ACCOUNTING DATABASE
2018 Semester/1 2601352 ANALYSIS AND DESIGN OF ACCOUNTING DATABASE
2018 Semester/1 2601363 PRINCIPLES AND TECHNIQUES FOR INTERNAL AUDITING
2018 Semester/2 2600620 PRINCIPLES OF INTERNAL AUDITING
2018 Semester/2 2601116 INTERMEDIATE ACCOUNTING
2018 Semester/2 2601352 ANALYSIS AND DESIGN OF ACCOUNTING DATABASE
2018 Semester/2 2601352 ANALYSIS AND DESIGN OF ACCOUNTING DATABASE
2018 Int'l Semester/1 2601325 PRINCIPLES AND TECHNIQUES FOR INTERNAL AUDITING
2017 Semester/1 2601352 ANALYSIS AND DESIGN OF ACCOUNTING DATABASE
2017 Semester/1 2601363 PRINCIPLES AND TECHNIQUES FOR INTERNAL AUDITING
2017 Semester/2 2600620 PRINCIPLES OF INTERNAL AUDITING
2017 Semester/2 2601116 INTERMEDIATE ACCOUNTING
2017 Semester/2 2601352 ANALYSIS AND DESIGN OF ACCOUNTING DATABASE
2017 Semester/2 2601352 ANALYSIS AND DESIGN OF ACCOUNTING DATABASE
2017 Int'l Semester/1 2601325 PRINCIPLES AND TECHNIQUES FOR INTERNAL AUDITING
2016 Semester/1 2601352 ANALYSIS AND DESIGN OF ACCOUNTING DATABASE
2016 Semester/1 2601352 ANALYSIS AND DESIGN OF ACCOUNTING DATABASE
2016 Semester/1 2601363 PRINCIPLES AND TECHNIQUES FOR INTERNAL AUDITING
2016 Semester/1 2601363 PRINCIPLES AND TECHNIQUES FOR INTERNAL AUDITING
2016 Semester/2 2601116 INTERMEDIATE ACCOUNTING
2016 Semester/2 2601352 ANALYSIS AND DESIGN OF ACCOUNTING DATABASE
2016 Semester/2 2600620 PRINCIPLES OF INTERNAL AUDITING
2016 Semester/2 2601352 ANALYSIS AND DESIGN OF ACCOUNTING DATABASE
2016 Int'l Semester/1 2601325 PRINCIPLES AND TECHNIQUES FOR INTERNAL AUDITING
2015 Semester/1 2601352 ANALYSIS AND DESIGN OF ACCOUNTING DATABASE
2015 Semester/1 2601363 PRINCIPLES AND TECHNIQUES FOR INTERNAL AUDITING
2015 Semester/2 2600620 PRINCIPLES OF INTERNAL AUDITING
2015 Semester/2 2601116 INTERMEDIATE ACCOUNTING
2015 Semester/2 2601352 ANALYSIS AND DESIGN OF ACCOUNTING DATABASE
2015 Int'l Semester/1 2601325 PRINCIPLES AND TECHNIQUES FOR INTERNAL AUDITING
2014 Semester/1 2601551 ESSENTIAL KNOWLEDGE AND SKILLS FOR CFO
2014 Semester/1 2601115 FINANCIAL ACCOUNTING
2014 Semester/1 2601363 PRINCIPLES AND TECHNIQUES FOR INTERNAL AUDITING
2014 Semester/2 2600620 PRINCIPLES OF INTERNAL AUDITING
2014 Semester/2 2601116 INTERMEDIATE ACCOUNTING
2014 Semester/2 2601352 ANALYSIS AND DESIGN OF ACCOUNTING DATABASE
2014 Int'l Semester/1 2601123 INTERMEDIATE ACCOUNTING I
2013 Semester/1 2601116 INTERMEDIATE ACCOUNTING
2013 Semester/1 2601363 PRINCIPLES AND TECHNIQUES FOR INTERNAL AUDITING
2013 Semester/1 2601894 DOCTORAL DISSERTATION SEMINAR
2013 Semester/2 2600619 FRAUD AND AUDITING
2013 Semester/2 2601363 PRINCIPLES AND TECHNIQUES FOR INTERNAL AUDITING
2013 Semester/2 2601116 INTERMEDIATE ACCOUNTING
2013 Semester/2 2601365 FRAUD EXAMINATION
2013 Int'l Semester/1 2601325 PRINCIPLES AND TECHNIQUES FOR INTERNAL AUDITING
2013 Int'l Semester/1 2601423 ADVANCED ACCOUNTING II
2013 Trimester/3 2601512 FINANCIAL ACCOUNTING
2012 Semester/2 2601116 INTERMEDIATE ACCOUNTING
2012 Semester/2 2601363 PRINCIPLES AND TECHNIQUES FOR INTERNAL AUDITING
2012 Trimester/3 2601512 FINANCIAL ACCOUNTING