Factors Influencing Key Audit Matters Reporting in Thailand
Research aim: This study investigated the level of Key Audit Matters (KAM) reporting in the annual reports of companies listed on the Stock Exchange of Thailand (SET) from 2016 to 2018, and examined the factors influencing KAM reporting. Design/ Methodology/ Approach: Using annual reports from 20...
Main Author: | |
---|---|
Format: | Article |
Language: | English |
Published: |
Universiti Malaya
2020-02-01
|
Series: | Asian Journal of Accounting Perspectives |
Subjects: | |
Online Access: | https://ejournal.um.edu.my/index.php/AJAP/article/view/22453 |