auditor which consists of four dimensions including audit profession well-roundedness,
audit practice norms, audit innovation learning, and audit morality reasoning. In part
three, the consequences of best audit practices including audit independence, audit
judgment, audit performance, and audit credibility are questioned. The questions in the
part four measure antecedents of best audit practices including continuous improvement
mindset, professional commitment, and audit experience. Part five measures the
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constructs of moderators which are audit profession climate, and proactive individual
goal are also asked. Finally, an open-ended question for auditor’s suggestions and
opinions are included in part six. Moreover, the questionnaire is designed on a fivepoint
Likert scales as 5 is strongly agree, 4 is agree, 3 is neutral, 2 is disagree, and 1 is
strongly disagree as shown in Appendix D.
Test of Non-Response Bias
To minimize response bias, each respondent is asked to complete the