Influence of external and internal auditors on key audit matters (KAMs) reporting in Thailand

Influence of external and internal auditors on key audit matters (KAMs) reporting in Thailand

AbstractThe study aims to investigate the level and pattern of Key Audit Matters (KAMs) reporting, and to examine the influence of external auditor and audit committee characteristics on KAMs reporting of listed companies in the Stock Exchange of Thailand (SET). Using 200 listed companies of the SET...

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Bibliographic Details
Main Authors: Kriengkrai Boonlert-U-Thai, Muttanachai Suttipun
Format: Article
Language:English
Published: Taylor & Francis Group 2023-12-01
Series:Cogent Business & Management
Subjects:
KAMs reporting
external auditor
internal auditor
Thailand
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2023.2256084

Internet

https://www.tandfonline.com/doi/10.1080/23311975.2023.2256084

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