Consequences of the implementation of expanded audit reports with key audit matters (KAMs) on audit quality
© 2020, Emerald Publishing Limited. Purpose: This paper aims to ask whether the implementation of the expanded auditor’s report, which included a requirement to disclose key audit matters (KAMs) in Thailand since 2016, has improved audit quality. Design/methodology/approach: To answer this question,...
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| Main Authors: | , |
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| Format: | Journal |
| Published: |
2020
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| Subjects: | |
| Online Access: | https://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85088560095&origin=inward http://cmuir.cmu.ac.th/jspui/handle/6653943832/70300 |
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| Institution: | Chiang Mai University |