Consequences of the implementation of expanded audit reports with key audit matters (KAMs) on audit quality

• المؤلفون الرئيسيون: Weerapong Kitiwong, Naruanard Sarapaivanich
• التنسيق: دورية
• منشور في: 2020
• الموضوعات: Business, Management and Accounting; Economics, Econometrics and Finance
• الوصول للمادة أونلاين: https://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85088560095&origin=inward; http://cmuir.cmu.ac.th/jspui/handle/6653943832/70300
• المؤسسة: Chiang Mai University

© 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,...