Findings
From 480 mail questionnaires, 430 (89.58 percent) are returned and completed correctly.
Demographic information about the Thai accounting students who participated in the study appears in
Table 1. The findings indicate that most respondents are female. The largest number (36.4%) had
GPA’s between 2.51-3.00 followed by 3.01-3.50 and 2.01-2.50, with less than 10% having a GPA
above 3.51. Moreover, more than 50 percent (253 students) has never trained as accounting
professionals. Finally, only around 30 percent of the participants have any knowledge about the IES.