GENERAL INFORMATIONเทสเทส
Name : Assoc. Prof. Dr. Sompong Pornupatham  
Name (Thai) : รศ. ดร. สมพงษ์ พรอุปถัมภ์
Academic Title : Associate Professor
Department/Program : Accountancy
EDUCATION INFORMATION
Year Degree Major University Country
2006 Doctor of Philosophy Accounting Cardiff University United Kingdom
2003 Master of Research in Accounting and Financial Management Accounting Lancaster University United Kingdom
1998 Master of Accountancy Accounting Thammasat University Thailand
1995 Bachelor of Accountancy (First Class Honors) Accounting Chulalongkorn University Thailand
INTELLECTUAL CONTRIBUTIONS
Peer-Reviewed Journal Articles
"Do Stock Prices Reflect Auditors’ Opinions on Financial Statements of the Listed Companies in the Stock Exchange of Thailand?", Journal of Accounting Profession (วารสารวิชาชีพบัญชี), 20(66) : 5-38, Jun.2024, (Keanjum, A., Pornupatham, S.).
"Relations between Audit Fee and Audit Clients' Factors and Number of KAM: Evidence from SET100", Journal of Accounting Profession (วารสารวิชาชีพบัญชี), 6(16) : 4-25, Jan.2024, (Pornupatham, S., Thongsuebsang, N.).
"The Effect of Cash Flow Presentation Method on Investors’ Forecast of Future Cash Flows", Management Science, 69(3) : 1877-1900, Mar.2023, (Pornupatham, S., Tan, H-T., Vichitsarawong, T., Yoo, G-S.).
"Directional Preference, Off-balance Sheet Financing and Investors’ Perceived Credibility in Financial Reporting", Journal of Management Sciences, 7(1) : 14, Jan.2020-Jun.2020, (Wongyim, H., Pornupatham, S.).
"The Effect of External Auditors’ Experience Level and Internal Control Environment on the Use of Internal Auditor’s Work for Control Testing", Journal of Accounting Profession (วารสารวิชาชีพบัญชี), 15(45) : 44-66, Mar.2019, (Treepornchaisak, P., Pornupatham, S.).
"Perception Differences of Auditors, Professional Users, and General Users Towards the New Auditor's Report", Chulalongkorn Business Review, 38(147) : 1-24, May.2016, (Pornupatham, S.).
"Joint Impact of Materiality Guidance and Justification Requirement on Auditors' Planning Materiality", Behavioral Research in Accounting, 28(2) : 17-27, Nov.2016, (Audsabumrungrat, J., Pornupatham, S., Tan, H.T.).
"Do Audit Opinions Reflect Earnings Persistence?", Managerial Auditing Journal, 30(3) : 244-276, Mar.2015, (Vichitsarawong, T., Pornupatham, S.).
"The Draft of New Auditor's Report: Challenges of Auditors and Users", Chulalongkorn Business Review, 36(141)Jul.2014-Sep.2014, (Pornupatham, S., Vichitsarawong, T.).
"ISQC1 and quality control of Thai audit firms", Chulalongkorn Business Review, 4(130) : 14-30, Oct.2011-Dec.2011, (Sompong Pornupatham).
"Does Economic Dependence Influence Auditor’s Opinions?", Journal of Accounting Profession, (13) : 97-109, Aug.2009, (Pornupatham, S.).
"The Impact of the Asian Financial Crisis on Auditors' Conservatism", Journal of International Accounting Research, 7(2) : 43-63, 2008, (D.R.Herrmann, Pornupatham, S., Vichitsarawong, T.).
"Residual Income and EVA", Chulalongkorn Business Review, 29(112) : 64-75, Jun.2007, (Pornupatham, S.).
Editorial-Reviewed Journal Articles
Peer-Reviewed Academic/Professional Meeting Proceedings
"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.).
"Auditors’ and Audit Committee Members’ Perceptions of Professional Attributes, Auditing Profession Improvement, and Earnings Management"2009 American Accounting Association Annual Meeting, American Accounting Association, New York, USA Aug.2009, (Pornupatham, S.).
"Detecting Earnings Management by External and Internal corporate Governance Mechanisms : Evidence from Thailand"2008 American Accounting Association Annual Conference, Anaheim, California, USA Aug.2008
"Auditors and Audit committee Members' Perceptions of Earnings Management Motives and Techniques"American Accounting Association 2007 Annual Meeting, Illinois, USA Aug.2007
"The Asian Financial Crisis and the Differences in Auditor Conservatism between Big 4 and Non-Big 4: Evidence from Thailand"2005 American Accounting Association Annual Meeting, American Accounting Association, DC, USA Aug.2006, (Vichitsarawong, T. , Pornupatham, S.).
Peer-Reviewed Academic/Professional Meeting Presentations
"Audit Opinions and Earnings Quality", 2010 American Accounting Association Annual Meeting and Conference on Teaching and Learning in Accounting, San Francisco, United States, 2010, (Pornupatham, S., Vichitsarawong, T.).
Textbooks
"Financial Accounting",10thEdition,Chulalongkorn University Press,2014, (Chalermkanjana, K., Maneeroj, P., Keerasuntonpong, P., Pornupatham, S., Orapin, D.).
"Intermediate Accounting",6thEdition,Chulalongkorn University Press,2014, (Pornupatham, S., Rodwanna, P., Maneeroj, P., Kiattikulwattana, P., Orapin, D., Komutputipong, N., Chalermkanjana, K., Sanguanchart, D.).
"Intermediate Accounting",5thEdition,Chulalongkorn University Press,2011, (Pornupatham, S., Rodwanna, P., Maneeroj, P., Kiattikulwattana, P., Orapin, D., Komutputipong, N., Chalermkanjana, K., Sanguanchart, D.).
"Financial Accounting",2010
"Intermediate Accounting",2010
"Financial Accounting",6thEdition,Chulalongkorn University Press,2009, (Chalermkanjana, K., Orapin, D., Keerasuntonpong, P., Maneeroj, P., Pornupatham, S.).
"Intermediate Accounting",4thEdition,Chulalongkorn University Press,2009, (Sanguanchart, D., Chalermkanjana, K., Komutputipong, N., Orapin, D., Kiattikulwattana, P., Maneeroj, P., Rodwanna, P., Pornupatham, S.).
"Financial Accounting",4thEdition,Chulalongkorn University Press,2005, (Chalermkanjana, K., Orapin, D., Keerasuntonpong, P., Maneeroj, P., Pornupatham, S.).
"Financial Accounting",Chulalongkorn University Press,2003, (Chalermkanjana, K., Orapin, D., Keerasuntonpong, P., Maneeroj, P., Pornupatham, S.).
"Intermediate Accounting",Chulalongkorn University Press,2003, (Sanguanchart, D., Chalermkanjana, K., Komutputipong, N., Orapin, D., Kiattikulwattana, P., Maneeroj, P., Rodwanna, P., Pornupatham, S.).
Textbook Chapters
eBooks
Monographs
Research Grants
Working Papers
Work-In-Progress
Competitive Research Awards Received
Professional Practice Standards or Public Policies
Case Studies
Online Teaching Courses
Software/Simulations
Non Peer-Reviewed Journals and Articles
Non Peer-Reviewed Proceedings Published
Non Peer-Reviewed Academic/Professional Meeting Presentations
Newspaper Articles
Books
"Auditing", 3 Edition, Chulalongkorn University Press, 2019, (Pornupatham, S.).
"Seeing Through Financial Reports and Getting Inside Auditor's Report", 3st Edition, Chulalongkorn University Press, 2018, (Pornupatham, S).
"Auditing", 1-6 Edition, Dharmniti Press, 2009, (Pornupatham, S.).
Book Chapters
"Accounts Receivable", Chulalongkorn University Press, 2009, (Orapin, K., Chalermkanjana, P., Kiettikulwattana, P., Pornupatham, S.).
"Value Added Tax accounting", Chulalongkorn University Press, 2009, (Orapin, D., Chalermkanjana, K., Maneeroj, P., Kiettikulwattana, P., Pornupatham, S.).
Academic Promotion Materials
Reviews of Peer-Reviewed Journals
Funded Research Reports
Patent
Others
"THE IMPACTS OF OFF BALANCE SHEET TYPES AND INVESTMENT POSITIONS ON INVESTORS' JUDGMENTS [Doctor of Philosophy in Accountancy]", 2015, (Wongyim, H., Pornupatham, S.).
Teaching Information
Year Term CourseCode CourseName
2023 Semester/1 2601415 ADVANCED AUDITING
2023 Semester/2 2601361 AUDITING
2023 Semester/2 2601361 AUDITING
2023 Semester/2 2601493 SEMINAR IN FINANCIAL REPORTING AND ASSURANCE
2023 Int'l Semester/1 2601123 INTERMEDIATE ACCOUNTING I
2023 Int'l Semester/1 2601123 INTERMEDIATE ACCOUNTING I
2023 Int'l Semester/2 2601323 ADVANCED ACCOUNTING I
2023 Int'l Semester/2 2601428 ADVANCED AUDITING
2022 Semester/1 2601415 ADVANCED AUDITING
2022 Semester/2 2601361 AUDITING
2022 Semester/2 2601493 SEMINAR IN FINANCIAL REPORTING AND ASSURANCE
2022 Int'l Semester/1 2601123 INTERMEDIATE ACCOUNTING I
2022 Int'l Semester/1 2601123 INTERMEDIATE ACCOUNTING I
2022 Int'l Semester/2 2601323 ADVANCED ACCOUNTING I
2022 Int'l Semester/2 2601428 ADVANCED AUDITING
2021 Semester/1 2601361 AUDITING
2021 Semester/1 2601415 ADVANCED AUDITING
2021 Semester/2 2601493 SEMINAR IN FINANCIAL REPORTING AND ASSURANCE
2021 Int'l Semester/1 2601123 INTERMEDIATE ACCOUNTING I
2021 Int'l Semester/1 2601123 INTERMEDIATE ACCOUNTING I
2021 Int'l Semester/2 2601428 ADVANCED AUDITING
2020 Semester/1 2601415 ADVANCED AUDITING
2020 Semester/2 2601361 AUDITING
2020 Semester/2 2601493 SEMINAR IN FINANCIAL REPORTING AND ASSURANCE
2020 Int'l Semester/1 2601123 INTERMEDIATE ACCOUNTING I
2020 Int'l Semester/2 2601428 ADVANCED AUDITING
2019 Semester/1 2601361 AUDITING
2019 Semester/1 2601415 ADVANCED AUDITING
2019 Semester/2 2601493 SEMINAR IN FINANCIAL REPORTING AND ASSURANCE
2019 Int'l Semester/1 2601123 INTERMEDIATE ACCOUNTING I
2019 Int'l Semester/1 2601123 INTERMEDIATE ACCOUNTING I
2019 Int'l Semester/2 2601428 ADVANCED AUDITING
2018 Semester/1 2601361 AUDITING
2018 Semester/1 2601415 ADVANCED AUDITING
2018 Semester/2 2601493 SEMINAR IN FINANCIAL REPORTING AND ASSURANCE
2018 Semester/2 2601795 SEMINAR ON SPECIAL TOPICS OF ACCOUNTING RESEARCH
2018 Int'l Semester/1 2601123 INTERMEDIATE ACCOUNTING I
2018 Int'l Semester/1 2601123 INTERMEDIATE ACCOUNTING I
2018 Int'l Semester/2 2601428 ADVANCED AUDITING
2017 Semester/1 2601361 AUDITING
2017 Semester/1 2601415 ADVANCED AUDITING
2017 Semester/2 2601115 FINANCIAL ACCOUNTING
2017 Semester/2 2601493 SEMINAR IN FINANCIAL REPORTING AND ASSURANCE
2017 Int'l Semester/1 2601123 INTERMEDIATE ACCOUNTING I
2017 Int'l Semester/1 2601123 INTERMEDIATE ACCOUNTING I
2017 Int'l Semester/2 2601428 ADVANCED AUDITING
2016 Semester/1 2601361 AUDITING
2016 Semester/1 2601415 ADVANCED AUDITING
2016 Semester/2 2601493 SEMINAR IN FINANCIAL REPORTING AND ASSURANCE
2016 Semester/2 2601795 SEMINAR ON SPECIAL TOPICS OF ACCOUNTING RESEARCH
2016 Int'l Semester/1 2601123 INTERMEDIATE ACCOUNTING I
2016 Int'l Semester/1 2601123 INTERMEDIATE ACCOUNTING I
2016 Int'l Semester/1 2601423 ADVANCED ACCOUNTING II
2016 Int'l Semester/2 2601428 ADVANCED AUDITING
2015 Semester/1 2601361 AUDITING
2015 Semester/1 2601415 ADVANCED AUDITING
2015 Semester/2 2601112 INTRODUCTION TO FINANCIAL ACCOUNTING
2015 Semester/2 2601491 SEMINAR IN AUDITING AND INTERNAL AUDIT
2015 Semester/2 2601112 INTRODUCTION TO FINANCIAL ACCOUNTING
2015 Int'l Semester/1 2601123 INTERMEDIATE ACCOUNTING I
2015 Int'l Semester/2 2601428 ADVANCED AUDITING
2014 Semester/1 2601664 RISK MANAGEMENT AND ASSURANCE SERVICES
2014 Semester/1 2601361 AUDITING
2014 Semester/1 2601415 ADVANCED AUDITING
2014 Semester/2 2601491 SEMINAR IN AUDITING AND INTERNAL AUDIT
2014 Semester/2 2601795 SEMINAR ON SPECIAL TOPICS OF ACCOUNTING RESEARCH
2014 Int'l Semester/1 2601123 INTERMEDIATE ACCOUNTING I
2014 Int'l Semester/2 2601428 ADVANCED AUDITING
2013 Semester/1 2601361 AUDITING
2013 Semester/1 2601415 ADVANCED AUDITING
2013 Semester/1 2601422 ADVANCED ACCOUNTING II
2013 Semester/1 2601664 RISK MANAGEMENT AND ASSURANCE SERVICES
2013 Semester/2 2601207 ACCOUNTING PROCEDURES AND CONTROL
2013 Semester/2 2601491 SEMINAR IN AUDITING AND INTERNAL AUDIT
2013 Int'l Semester/1 2601123 INTERMEDIATE ACCOUNTING I
2013 Int'l Semester/2 2601123 INTERMEDIATE ACCOUNTING I
2013 Int'l Semester/2 2601428 ADVANCED AUDITING
2012 Semester/1 2601664 RISK MANAGEMENT AND ASSURANCE SERVICES
2012 Semester/1 2601361 AUDITING
2012 Semester/1 2601415 ADVANCED AUDITING
2012 Semester/1 2601422 ADVANCED ACCOUNTING II
2012 Semester/1 2601622 ACCOUNTING POLICY
2012 Semester/2 2601491 SEMINAR IN AUDITING AND INTERNAL AUDIT
2012 Semester/2 2601795 SEMINAR ON SPECIAL TOPICS OF ACCOUNTING RESEARCH
2012 Int'l Semester/2 2601428 ADVANCED AUDITING
2011 Semester/1 2601415 ADVANCED AUDITING
2011 Semester/1 2601422 ADVANCED ACCOUNTING II
2011 Semester/1 2601622 ACCOUNTING POLICY
2011 Semester/1 2601361 AUDITING
2011 Semester/1 2601361 AUDITING
2011 Semester/1 2601361 AUDITING
2011 Semester/1 2601422 ADVANCED ACCOUNTING II
2011 Semester/2 2601622 ACCOUNTING POLICY
2011 Semester/2 2601491 SEMINAR IN AUDITING AND INTERNAL AUDIT
2011 Semester/2 2601491 SEMINAR IN AUDITING AND INTERNAL AUDIT
2011 Int'l Semester/1 2601123 INTERMEDIATE ACCOUNTING I
2011 Int'l Semester/2 2601123 INTERMEDIATE ACCOUNTING I
2011 Int'l Semester/2 2601123 INTERMEDIATE ACCOUNTING I
2010 Semester/1 2601361 AUDITING
2010 Semester/1 2601361 AUDITING
2010 Semester/1 2601361 AUDITING
2010 Semester/1 2601422 ADVANCED ACCOUNTING II
2010 Semester/1 2601422 ADVANCED ACCOUNTING II
2010 Semester/1 2601622 ACCOUNTING POLICY
2010 Semester/2 2601491 SEMINAR IN AUDITING AND INTERNAL AUDIT
2010 Semester/2 2601491 SEMINAR IN AUDITING AND INTERNAL AUDIT
2010 Semester/2 2601622 ACCOUNTING POLICY
2010 Int'l Semester/1 2601123 INTERMEDIATE ACCOUNTING I
2010 Int'l Semester/2 2601123 INTERMEDIATE ACCOUNTING I
2010 Int'l Semester/2 2601123 INTERMEDIATE ACCOUNTING I
2009 Semester/1 2601115 FINANCIAL ACCOUNTING
2009 Semester/1 2601361 AUDITING
2009 Semester/1 2601622 ACCOUNTING POLICY
2009 Semester/2 2601123 INTERMEDIATE ACCOUNTING I
2009 Semester/2 2601123 INTERMEDIATE ACCOUNTING I
2009 Semester/2 2601491 SEMINAR IN AUDITING AND INTERNAL AUDIT
2009 Semester/2 2601491 SEMINAR IN AUDITING AND INTERNAL AUDIT
2009 Semester/2 2601622 ACCOUNTING POLICY