Factors Influencing Key Audit Matters Reporting in Thailand

Factors Influencing Key Audit Matters Reporting in Thailand

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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...

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Bibliographic Details
Main Author: Muttanachai Suttipun
Format: Article
Language:English
Published: Universiti Malaya 2020-02-01
Series:Asian Journal of Accounting Perspectives
Subjects:
KAM reporting
Annual reports
Thailand Stock Exchange
Online Access:https://ejournal.um.edu.my/index.php/AJAP/article/view/22453

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