4.2.1 Questionnaire Surveys
In this study, questionnaires were used to collect views from a large sample of chief financial officers (CFOs), certified public accountants (CPAs) and financial analysts (FAs) on the perceptions of the quality of financial reporting after the IAS endorsement,
and also on the process for the adoption of the IAS in Thai regulations, influential factors underlying the application of IAS in Thailand and the suitability of IAS for use in the Thai environment.