INTELLECTUAL CONTRIBUTIONS
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Peer-Reviewed Journal Articles
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"Panel regression of industrial sustainability indicators: Two-step system GMM to robust estimation", Journal of Infrastructure, Policy and Development, 8(14)Nov.Forthcoming, (Boonyanet, W., Jangphanish, K., Tongkong, S.).
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"The Impact of CEO Tenure on Sales Growth: Empirical Evidence from Thai Listed Companies", RMUTT Global Business and Economics Reviews, 20(1)Jun.2025, (Gunnarapong, N, Thirasisombat, S., and Boonyanet, W.).
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"Incremental Content of Accounting Information when Local Options of IFRS are applied: Empirical Evidence from an Emerging Economy", WSEAS Transaction on Business and Economic, 21 : 1821-1844, Sep.2024, (Boonyanet, W., Promsen, W.).
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"The Impact of Digital Transformation in Organizations on the Audit Process", Journal of Federation of Accounting Professions, 6(2) : 4-34, Aug.2024, (Jivanutra, N., Boonyanet, W.).
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"Information Content of ESG Activities on Firm Performance: Moderating Roles of Board Size and CEO Duality", Journal of Infrastructure, Policy and Development, Jul.2024, (Meeprom, S., Boonyanet, W., Tongkong, S.).
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"The Moderating Impact of Loan Loss Reserves on the Relationship between ESG Performance and Bank Value: Empirical Evidence of Thai Listed Banks", Journal of Infrastructure, Policy and Development, Jul.2024, (Gunnarapong, N., Boonyanet, W., Jangphanish, K.).
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"Moderating Role of Board Gender Diversity and Firm Size on the Relationship between Free Cash Flow and Corporate Sustainability of Thai Listed Companies", Journal of Infrastructure, Policy and Development, 8(5)May.2024, (Pasalao, S., Boonyanet, W.,Tongkong, S.).
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"The Moderating Impact of Institutional Shareholders on the Relationship between Audit Quality and Firm Value", Journal of Infrastructure, Policy and Development, 8(2)Feb.2024, (Nuansa-ard, W., Boonyanet, W., Tongkong, S.).
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"The Informative Value of CG Code Voluntary Disclosure on Firm Performance When Moderated by External Auditors", WSEAS Transactions on Computer Research, 11 : 316-329, Sep.2023, (Nuansa-Ard, W., Tongkong, S., Boonyanet, W.).
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"Problems and Solutions of Value Added Tax", Journal of Federation of Accounting Professions, 5(2)2023-Aug.2023, (Wongwaramas, S., Boonyanet, W.).
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"Impact of Shareholder Structure on Earnings Manipulation in Thai IPOs on the Market for Alternative Investment (mai): Pre- and Post-IPO Analysis", Creative Business and Sustainability Journal, 45(2)Dec.2023, (Semsomboon, M., Dampitakse, K., Boonyanet, W.).
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"The Relationship between Key Audit Matters and Firm Value of SET 100", Journal of Federation of Accounting Professions, 5(3) : 4-26, Dec.2023, (Chaisakulwat, W. , Boonyanet, W.).
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"The Relationship between Managerial Ownership and Firm Performance Mediated by Real Earnings Management of Thai IPO Firms", WSEAS Transactions on Computer Research, 12 : 29-43, Oct.2023, (Semsomboon, M., Dampitakse, K., Boonyanet, W.).
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"Risk Assessment and Response of Cryptocurrency in Holder Perspectives", Journal of Federation of Accounting Professions, 4(2) : 5-27, Jan.2022-Aug.2022, (Chompukul, P., Boonyanet, W.).
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"Determinants of Voluntary Disclosures in the Banking Business: What influences most?", Academy of Strategic Management Journal, 21(1) : 1-18, Mar.2022, (Gunnarapong, N., Tongkong, S., Boonyanet, W.).
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"Non-Physical Inventory Verification during COVID-19 pandemic", Journal of Federation of Accounting Professions, 4(3) : 4-24, Jan.2022-Dec.2022, (Srirod, N., Boonyanet, W.).
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"Tailor-Made Audit Programs of Going Concern in the COVID–19 Pandemic", Journal of Federation of Accounting Professions, 3(8) : 23-44, Aug.2021, (Pansamutr, S., Boonyanet, W.).
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"Audit Program of Going Concern in COVID-19 Pandemic", Journal of Federation of Accounting Professions, 3(8) : 22-44, 2021-Jul.2021, (Pansamutr, S., Boonyanet, W.).
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"Key Audit Matters and their Risk Responses of Possible Delisting Companies", Journal of Federation of Accounting Professions, 2(5) : 54-75, Jul.2020, (Poonyawiwat, K., Boonyanet, W.).
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"The Audit Expectation Gap Between Auditors and Financial Statements’ Users", Journal of Federation of Accounting Professions, 2(5) : 4-33, Jul.2020, (Chinpuwadol, P., Boonyanet, W.).
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"The Mediating Effects of Audit Quality on The Relationship between Corporate Governance and Cash Dividends", Chulalongkorn Business Review, 42(2) : 30-53, Jun.2020, (Boonyanet, W., Waewdao, P.).
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"Management Proficiency, Board Effectiveness and Auditor Quality in Role of Firm Performance", International Journal of Innovation, Creativity and Change, 14(2) : 151-172, Aug.2019-Oct.2020, (Boonyanet, W., Promsen, W.).
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"The Implication of Programming Data Analytics in Auditing", Journal of Federation of Accounting Professions, 1(2) : 38-67, Sep.2019, (Iamchaturapatr, W., Boonyanet, W.).
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"Key Audit Matters: Just Little Informative Value to Investors in Emerging Markets?", Chulalongkorn Business Review, 41(159) : 154-183, Jan.2019-Mar.2019, (Boonyanet, W., Promsen, W.).
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"Early Warning Signs of Problem Firms", International Journal of Innovation, Creativity and Change, 14(3) : 127-150, Nov.2019, (Manodamrongsat, P., Tongkong, S., Boonyanet, W.).
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"Linear–quadratic term structure models for negative euro area yields", Economics Letters, 155 (2017) : 149-153, Mar.2017, (Realdon, M., Boonyanet, W.).
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"Evaluation Criterion for the Risk form Money Laundering", Journal of Federation of Accounting Professions, 13(40)Dec.2017, (Ansiwithaya, C., Phinicharomna, S., Tunlayadechanont, S., Boonyanet, W., Sutanont, V.).
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"Corporate Governance, Nominees, Board Size and Enterprise Valuation: Experience from an Emerging Market", Global Journal of Contemporary Research in Accounting, Auditing and Business Ethics An Online International Research Journal, 1(1)2015, (Tanmanee, K., Prasertsri, W., Boonyanet, W.).
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"Value Relevance of Corporate Governance on Firm Value in the Comprehensive Income Context", International Journal of Applied Business and Economic Research, 13(4) : 1585-1618, 2015, (Promsen, Waewdao, Prasertsri, Wanchai and Boonyanet, Wachira).
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"An Analysis of Corporate Governance Development and Prior Studies in the Firm Value Context", Journal of Global Business Review, 16(1) : 11-20, 2014, (Promsen, Waewdao, Boonyanet, Wachira and Panmanee, Panarat).
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"Significant Improvement in Thai Auditing Standards (Tremendous)", Journal of Graduate School of Commerce Burapha Review, 8(1) : 13-27, Jan.2013-Jun.2013, (Boonyanet, W.).
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"Auditor’s Role in Corporate Governance: Evidence from Top 50 quoted companies in Thailand", Journal of Global Business Review, 15(1) : 21-28, Dec.2013, (Boonyanet, W., Julavittayanukool, J. and Kerkrit, S).
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"Problems in the Implementation of the International Standard on Quality Control 1 (ISQC 1): Experience from Small and Medium Audit Firms in Thailand", Journal of Global Business Review, 15(1) : 1-13, 2013, (Boonyanet, W).
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"Perceptions on Events Potentially Leading to Misstatements on Financial Reporting", International Academic Research Journal of Business and Management, 1(6) : 46-58, Dec.2012, (Boonyanet, W., and Chatraphorn, P.).
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"The audit expectation gap in Thailand.", Southern African Journal of Accountability and Auditing Research, 10 : 1-7, 2010, (Lee, T.H., Ali, A. Md., Gloeck, JD., Yap, C.S., Ng, Y.L., Boonyanet, W.).
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"The Association between Earnings Management and Audit Fees of Listed Companies in the Stock Exchange of Thailand", Journal of Commerce - Burapha Review, 3(2) : 41-61, Apr.2008, (Boonyanet, W., Julavittayanukool, J.).
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"Cost-Volume-Profit Analysis in Compartmentalisation Systems: Broiler Business", Journal of Commerce - Burapha Review, 3(2) : 5-25, 2008, (Pongwichai, S., Boonyanet, W., Pongyeela, A.).
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"Diversification of Management Accounting Practices in the Listed Companies", Chulalongkorn Business Review, 30(115) : 116-134, 2008, (Komaratat, D., Boonyanet, W.).
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"The Analysis of Cost Structures and Caring Cost Prediction of Children in Learning Disability, Attention Deficit Hyperactivity Disorder and Autism", Journal of Commerce - Burapha Review, 4(1) : 12-36, 2008, (Pongwichai, S., Boonyanet, W., Pongyeela, A.).
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"Expectation Gap in Thai Auditing Society: Changes and Comparison of Its Neighbors", Chulalongkorn Business Review, 28(110) : 86-101, 2006, (Boonyanet, W., Ongthammakul, S.).
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"Factors Influencing Going Concern Audit Reports: Questionnaire Survey Approach", Chulalongkorn Business Review, 28(109) : 45-65, 2006, (Boonyanet, W.).
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"Pilot Study on the Presentation of Cash Flow Statement: A Case Study of Listed Companies in the Property Development Sector in Thailand", Chulalongkorn Business Review, Dec.2002, (Orapin, D., Kunpanitchakit, D., Toommanont, V., Boonyanet, W.).
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Editorial-Reviewed Journal Articles
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Peer-Reviewed Academic/Professional Meeting Proceedings
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"Corporate Governance Code Implementation and Market Capitalization of Thai Listed Companies"5 th International Conference on Business, Education, Innovation and Social Sciences 2023, Asian Scholars NetworkApr.2023, (Nuansa-ard, W., Tongkong, S., Boonyanet, W.).
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"INVESTOR AWARENESS OF ESG ACTIVITIES IN THAI LISTED BANKS"4th International Conference on Innovation, Social Science, Supply Chain, Sustainability, Economy & Business, Engineering and Education, Academia Industry Networks, Level 19, Menara Bumiputra-Commerce, No 11 Jalan Raja Laut, 50350 Kuala Lumpur Apr.2023, (Kunnarapong, N., Boonyanet, W.).
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"The Mediating Role of Auditors on Corporate Governance Mechanisms and Firm Performance"The International Business Research, Economics, Finance and MIS Conference 2016, Higher Education Forum (HEF), Japan Jul.2016, (Promsen, W., Boonyanet, W.).
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"The Perception of Auditors on Key Audit Matters before Adopting the Revised ISA 700"The International Business Research, Economics, Finance and MIS Conference 2016, Higher Education Forum (HEF), Japan Jul.2016, (Metkinakorn, C., Boonyanet, W.).
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"The Impact of Dividend Policy on Firm Value: A Case of Different Ownership Structures in an Emerging Market"The World Conference on Business and Management 2016, 207, Global Business and Finance Review, Korea Jun.2016, (Promsen, W,, Boonyanet, W.).
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"Hierarchical Analysis of Corporate Governance Mechanism Influencing Enterprise Valuations: A Case of Top 100 Thai Listed Companies"The First Asia Pacific Conference on Global Business, Economics, Finance and Social SciencesSep.2014, (Tanmanee, K, Prasertsri, W, Boonyanet, W.).
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"Problems in the Implementation of the International Standard on Quality Control 1 (ISQC 1): Experience from Small and Medium Audit Firms in Thailand"Asian Pacific Conference on International Accounting Issues, The Sid Craig School of Business Califonia State University, Fresno, Indonisia Nov.2013, (Boonyanet, W.).
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"Perceptions on Events Potentially Leading to Misstatements on Financial Reporting"The 17th Annual Ethics Research Symposium, American Accounting Association, Washington D.C., USA. Aug.2012, (Boonyanet, W., Chatraphorn, P.).
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"Survey and Analysis of Cost Structures in Thai Raw Milk Industy", Burapha University, Chonburi Jul.2009, (Boonyanet, W.).
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"Do Modified Audit Reports Capture Discretionary Accruals? Evidence from Thai Quoted Companies"Asian Pacific Conference on International Accounting Issues, Paris, France Nov.2008, (Boonyanet, W., Tangruenrat, C. , Julavittayanukool, J.).
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"Environmental Accounting Practices in Thailand"Asian Pacific Conference on International Accounting Issues, Paris, France Nov.2008, (Komaratat, D., Boonyanet, W.).
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"The Association Between Earnings Management and Audit Fees of Listed Companies in the Stock Exchange of Thailand"Asian Pacific Conference on International Accounting Issues, Paris, France Nov.2008, (Boonyanet, W. , Julavittayanukool, J.).
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"The Audit Expectation Gap in Malaysia and Thailand: A Comparative"Asian Pacific Conference on International Accounting Issues, Paris, France Nov.2008, (Teck Heang Lee, Azham Md. Ali, Boonyanet, W.).
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"Cost-Volume-Profit Analysis under Uncertainty: Compartmentalisation in Broiler Business"2007, (Pongwichai, S., Boonyanet, W., Pongyeela, A.).
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"Diversification of Management Accounting Practices in the Thai Listed Companies"2007, (Komaratat, D., Boonyanet, W.).
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"The Information Content of Auditor Tenure, Audit Firm Size, Auditor Change in Going Concern Reporting: Empirical Evidence of Thai Listed Companies"2007, (Boonyanet, W., Maedee, M.).
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"Value Relevance of Deferred Tax Accouting: Evidence from Finance Firms Listed in The Thai Stock Market"2007, (Boonyanet, W., Pongsai, V.).
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"Insights into Ethical Issues of Thai Listed Companies"2006, (Boonmak, S., Boonyanet, W.).
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"Value Relevance of Audit Reports in Predicting Possibility of Rehabilitation of Listed Company in the Stock Exchange of Thailand"2006, (Boonyanet, W., Anurakamolkul, T.).
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"Factors Influencing Going Concern Audit Reports: Questionnaire Survey Approach"The Asian-Pacific Conference on International Accounting Issues, Wellington, New Zealand, Wellington, New Zealand Nov.2005, (Boonyanet, W., Pongsai, V.).
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"The association of audit qualifications with respect to delisting: Before and after Thai financial crisis"เอกสารวิชาการการประชุมสหพันธ์นักบัญชีอาเซียน ครั้งที่ 13 และการประชุมนักบัญชีทั่วประเทศ ครั้งที่ 18, สมาคมนักบัญชีและผู้สอบบัญชีรับอนุญาตแห่งประเทศไทย2003, (Boonyanet, W.).
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"The predictive value of financial reports"เอกสารประชุมสหพันธ์นักบัญชีอาเซียน ครั้งที่ 13 และการประชุมนักบัญชีทั่วประเทศ ครั้งที่ 18, สมาคมนักบัญชีและผู้สอบบัญชีรับอนุญาตแห่งประเทศไทย2003, (Boonyanet, W.).
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Peer-Reviewed Academic/Professional Meeting Presentations
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"Auditor's role in corporate governance: Evidence from Top 50 quoted companies in Thailand", 22nd Asian Pacific Conference on International Accounting Issues, Gold Coast, Australia, 2010, (Boonyanet, W., Julavittayanukool, J., Kerkrit, S.).
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"Environmental Accounting Practices in Thailand", 20th Asian Pacific Conference on International Accounting Issues, Paris, France, Nov.2008
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"Do modified audit reports capture discretionary accruals? Evidence from Thai quoted companies", 20th Asian Pacific Conference on International Accounting Issues, Paris, France, 2008, (Boonyanet, W., Tangruenrat, C., Julavittayanukool, J.).
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"The Association between Earnings Management and Audit Fees of Listed Companiesin The Stock Exchange of Thailand", 20th Asian Pacific Conference on International Accounting Issues, Paris, France, 2008, (Boonyanet, W., Julavittayanukool, J.).
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"The Audit Expectation Grap in Malaysia and Thailand: A comparative", 20th Asian Pacific Conference on International Accounting Issues, Paris, France, 2008, (Lee, T.H., Ali, A.M., Boonyanet, W.).
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"Diversification of Management Accounting Practices in the Thai Listed Companies", 19th Asian Pacific Conference on International Accounting Issues, Malaysia, Nov.2007, (Komaratat, D., Boonyanet, W.).
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"Cost-Volume-Profit Analysis Under Uncertainty : Compartmentalization in Briler Business", 19th Asian Pacific Conference on International Accounting Issues, Malaysia, 2007, (Pongwichai, S., Boonyanet, W.).
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"Relevance of Deferred tax Accounting: Evidence from Finance Firms Listed in the Thai Stock market", 19th Asian Pacific Conference on International Accounting Issues, Kuala Lumpur, Malaysia, 2007, (Boonyanet, W., Pongsai, V.).
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"The Information Content of Auditor Tenure, Audit Firm Size, Auditor Change in Going Concern Reporting; Empirical Evidence of Thai Listed Companies", 19th Asian Pacific Conference on International Accounting Issues, Kuala Lumpur Malaysia, 2007, (Boonyanet, W., Maedee, M).
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"Expectation gap in Thai auditing society: Changes and comparison of its neibhors", 18th Asian Pacific Conference on International Accounting Issues, Hawaii, USA, Oct.2006
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"Insights into ethical issues of Thai Listed Companies", 18th Asian Pacific Conference on International Accounting Issues, Maui, Hawaii, USA, 2006, (Boonmak, S., Boonyanet, W.).
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"Value relevance of audit reports in predicting possibility of rehabilitation of listed company in the Stock Exchange of Thailand", 18th Asian Pacific Conference on International Accounting Issues, Maui, Hawaii, USA, 2006, (Boonyanet, W., Anurakamolkul, T.).
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"Factors influencing going concern audit reports: Questionnaire survey approach", 17th Asian Pacific Conference on the International Accounting Issues, New Zealand, Nov.2005, (Boonyanet, W.).
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"Information determinants in qualifying audit reports: Evidence from Thai quoted companies", 15th Asian Pacific Conference on International Accounting Issues, Bangkok, Nov.2003, (Boonyanet, W.).
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"Information content of audit reports with respect to a mandatory delisting in Thailand", 14th Asian Pacific Conference on International Accounting Issues, Los Angeles, Nov.2002, (Boonyanet, W.).
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"Introduction to Financial Accounting",1stEdition,Chulalongkorn University Press,2018, (Chatraphorn, P., Boonyanet, W., Keerasuntonpong, P., Kiattikulwattana, P.).
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"Introduction to Managerial Accounting",6thEdition,McGraw-Hill Education,2015, (Brewer, P.T., Garrison, R.H., Noreen, E.W. (Translated and Edited by Keerasuntonpong, P., Kiattikulwattana, P., Boonyanet, W., Chatraphorn, P.)).
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"Advanced Auditing and Internal Auditing (Edition 2)",Sukhothaithammathirat University Press,2014, (Boonyanet, W.).
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"Understanding Influence of Merchandise List on Budget without Using Credit and Debit Cards",Chulalongkorn University Printing House,2006, (Boonyanet, W.).
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"Financial Accounting II",Text and Journal Publication Company,2002, (Boonyanet, W., Chalermkanjana, K.).
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"Accounting II",2ndEdition,Chulalongkorn University Press,2000, (Chalermkanjana, K., Wachira, B., Morakul, S.).
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Competitive Research Awards Received
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Professional Practice Standards or Public Policies
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Non Peer-Reviewed Journals and Articles
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Non Peer-Reviewed Proceedings Published
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Non Peer-Reviewed Academic/Professional Meeting Presentations
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"Financial Accounting and income tax for SMEs", 1 Edition, Dharmniti, 2023, (Boonyanet, W., Gunarapong, N.).
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"Managerial Accounting", 1 Edition, Dharmniti, 2023, (Boonyanet, W., Theerasrisombat, S.).
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"Principles of Internal Audit: Examples and cases", Dharmniti Press, 2021, (Boonyanet, W., et al.).
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"Auditing (Theory and Practices)", 1 Edition, Chulalongkorn University, 2019, (Boonyanet, W., et al.).
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"Managerial Accounting", 1 Edition, McGraw Hill Education, Chulalongkorn University, 2015, (แพร กีระสุนทรพงษ์, ประภาภรณ์ เกียรติกุลวัฒนา, วชิระ บุณยเนตร, พงศ์พรต ฉัตราภรณ์.).
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"Understanding Accounting Systems", Simon and Schuster Indo China Co., Ltd., 1999, (Boonyanet, W., Keerasuntonpong, P.).
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Academic Promotion Materials
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Reviews of Peer-Reviewed Journals
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"Feasibility Study of Investing in Port Infrastructure and Developing Coastal Freight Transport Business along Thai Gulf", Port Authority of Thailand2016, (Duangphastra, C., Boonyanet, W.).
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"Preliminary Feasibility Study of Establishing Inland Container Depot and Logistics Service Center to Increase Competitiveness of Rail Freight Logistics Services", State Railway of Thailand2016, (Duangphastra, C., Boonyanet, W.).
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"Study of Establishing Free Trade Agreement between Thailand and Israel", Department of Trade Negotiations2016, (Duangphastra, C., Boonyanet, W.).
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"Study of Opportunities and Possibility of Developing Thailand to become the Global Trade Center of Colored Stones", National Research Council of Thailand2016, (Duangphastra, C., Boonyanet, W.).
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"Building the Capacity of Warehouse, Silo, and Cold Storage to be Ready for ASEAN Economic Integration", Department of Internal Trade2015, (Duangphastra, C., Boonyanet, W.).
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"Study of Key Indicators Used to Measure Port Operating Efficiencies Internationally and Comparison of Operating Efficiencies of Ports Owned by Port Authority of Thailand and Other Ports in Thailand and Major Ports in the Region", Port Authority of Thailand2015, (Duangphastra, C., Boonyanet, W.).
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"Study of Logistics and Trade Regulations on Agricultural and Industrial Products that Create Obstacles for Cross Border and In Transit Trade", The Thailand Research Fund)2015, (Duangphastra, C., Boonyanet, W.).
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"The Expansion of Markets for Thai Logistics Service Providers by Proactively Utilizing Benefits gained from ASEAN Economic Integration", Department of Foreign Trade2015, (Duangphastra, C., Boonyanet, W.).
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"The Increase in Trade Logistics Competitiveness of Thailand by Adjusting Trade and Logistics Regulations and Infrastructure to Comply with Economic Integration and International Logistics and Trade Agreements", Thailand Research Fund2015, (Duangphastra, C., Boonyanet, W.).
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"Capacity Building for Entrepreneurs in Managing Logistics Activities in Response to ASEAN Economic Community", Department of Internal Trade2014, (Duangphastra, C., Boonyanet, W.).
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"The Development of Road Freight Transport Operators to be Ready for ASEAN Economic Community", Department of Land Transport2014, (Duangphastra, C., Boonyanet, W.).
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"The Establishment of the Learning Center of Biodiversity and Local Wisdom for Urban Residents", Biodiversity-Based Economy Development Office (Public Organization)2014, (Duangphastra, C., Boonyanet, W.).
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"The Study of Opportunities for Gems and Jewelry Trade in Thai Border Towns", Gems and Jewelry Institute of Thailand2014, (Duangphastra, C., Boonyanet, W.).
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"Driving Services Trade and Investment Strategies in Thailand Japan Economic Partnership Agreement", Department of Trade Negotiations2013, (Duangphastra, C., Boonyanet, W.).
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"Study of Establishing Free Trade Agreement between Thailand and Canada and the Impact on Thailand", Department of Trade Negotiations2013, (Duangphastra, C., Boonyanet, W.).
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"The Establishment of Master Plan of Laem Chabang Port Development to Help Improve National Competitiveness and Serve ASEAN Economic Community", Port Authority of Thailand2013, (Duangphastra, C., Boonyanet, W.).
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"The Formation on Strategies and Action Plans for Thailand’s Gems and Jewelry Development in 2014 to 2017", Gems and Jewelry Institute of Thailand2013, (Duangphastra, C., Boonyanet, W.).
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"The Growing Opportunities for Exporting Thai Gems and Jewelry in ASEAN Economic Community", GIT Gem and Jewelry Museum2013, (Duangphastra, C., Boonyanet, W.).
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