H1
: There is a significant positive relationship between Ethical
Competency and the level of readiness of Thai accounting students
for the AEC.
Many prior studies (e.g. AFA, 2013; Steelyana, 2012; Pongtanee,
2008; and Sinlarat, 2011) have found that there is a significant
relationship between Knowledge Competency and the readiness for
thr AEC. Knowledge Competency includes new accounting theories,
concepts, practices, standards such as the IFRS, Risk Management, and
other knowledge related to the AEC. However, Suttipun (2014) did
not find any relationship between Knowledge Competency and the
readiness of Thai accountants for the AEC. Nevertheless, this study
tests the hypothesis that: