1 |
Chartered Accountants Australia and New Zealand. (2015). KAM: The Matters That Matter - Embracing The Spirit of The New Requirements. Retrieved from file:///C:/Users/Windows%2010/Downloads/1115-35%20LA_KAM%20Guidance%20Paper_Web_FA.pdf on 30 December 2020
|
2 |
Datejarutsri, P., Sampet, J., & Kosaiyakanont, A. (2019). Communication Value of Key Audit Matters In Auditor's Report Of Companies in Resources and Technology Industries Listed on The Stock Exchange of Thailand. Modern Management Journal, 17(1), 43-55.
|
3 |
Deloitte. (2018). The new Auditor's report, retrieved from https://www2.deloitte.com/content/dam/Deloitte/it/Documents/audit/Deloitte_NewAuditorReport.pdf on 30 December 2020
|
4 |
Federation of Accounting Professions. (2016). Thai Standard on Auditing 701 Communicating Key Audit Matters in the Independent Auditor's Report. (Cited 2018 November 15). Retrieved from: https://www.fap.or.th/upload/9414/4x9uV7CGE1.pdf. on 30 December 2020
|
5 |
Gold, A., & Heilmann, M. (2019). The consequences of disclosing key audit matters (KAMs): A review of the academic literature. Maandblad voor Accountancy en Bedrijfseconomie, 93(1/2), 5-14.
DOI
|
6 |
Gunno, P., & Penawuthikul, P. (2018). Factors affecting disclosure quality on key audit matters in auditor's report in Thailand. Journal of MCU Nakhondhat, 5(3), 926-942.
|
7 |
Financial Reporting Council. (2017). Key facts and Tends in the Accountancy Profession. Retrieved from: https://www.frc.org.uk/getattachment/77fc8390-d0d1-4bfe-9938-8965ff72b1b2/Key-Facts-and-Trends-2017.pdf on 30 December 2020
|
8 |
International Auditing and Assurance Standards Board. (2011). Enhancing the value of auditor reporting exploring options for change. Retrieved from http://www.ifac.org/publicationsresources/enhancing-value-auditor-exploring-options-changeon 30 December 2020
|
9 |
International Federation Accountants. (2017). Auditor reporting standards implementation: key audit matters. Retrieved from http://www.ifac.org/global-knowledge-gateway/auditassurance/discussion-auditr-standards-implamentation-key on 30 December 2020
|
10 |
Intagool, W., Sampet, J., & Suwanmongkol, W. (2020). Communication Value of Key Audit Matters in Auditor's Report of Companies in Services Industry Listed on the Stock Exchange of Thailand. Business Review, 12(1), 69-83.
|
11 |
Ittarat, P., & Tangpinyoputtikhun, Y. (2019). The Incremental Information Content of Key Audit Matters on Stock Returns: Evidence from Companies in the Stock Exchange of Thailand. Mahasarakham: Doctoral dissertation, Mahasarakham University, Thailand.
|
12 |
Kitiwong, W., & Srijunpetch, S. (2019). Cultural Influences on the Disclosures of Key Audit Matters. Journal of Accounting Professions, 15(46), 45-63.
|
13 |
Lee, A., & Chae, S. (2018). the Effect of Management Disclosure and Analysis on the Stock Crash Risk: Evidence from Korea. Journal of Asian Finance, Economics and Business, 5(4), 67-72. https://doi.org/10.13106/jafeb.2018.vol5.no4.67
DOI
|
14 |
Lennox, C. S., Schmidt, J. J., & Thompson, A. M. (2018). Is the expanded model of audit reporting informative to investors? Evidence from the U.K. Working paper. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2619785 on 30 December 2020.
|
15 |
Limaporn, S., Suttipun, M., Binarvang, K., Yebmae, C., Chamradlaph, P., & Eukuntorn, S. (2019). The Relationship Between Key Audit Matters (KAM) disclosure and stock price of SET 100 companies from the Stock Exchange of Thailand. Journal of Accountancy and Management, 11(3), 40-53.
|
16 |
Mazumder, M. M. M., & Hossain, D. M. (2018). Research on Coporate Risk Reporting; Current Trends and Future Avenues. Journal of Asian Finance, Economics and Business, 5(1), 29-41. https://doi.org/10.13106/jafeb.2018.vol5.no1.29
DOI
|
17 |
Reid, L. C., Carcello, J. V., Li, C., & Neal, T. L. (2019). Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom. Contemporary Accounting Research, 36(3), 1501-1539.
DOI
|
18 |
Ngo, D. N. P., & Le, A. T. H. (2021). Relationship between the Audit Committee and Earnings Management in Listed Companies in Vietnam. Journal of Asian Finance, Economics and Business, 8(2), 135-142. https://doi.org/10.13106/jafeb.2021.vol8.no2.0135
DOI
|
19 |
Pinto, I., & Morais, A. I. (2018). What matters in disclosures of key audit matters: Evidence from Europe. Journal of International Financial Management and Accounting, 1-18.
|
20 |
Pratoomsuwan, T., & Yolrabil, O. (2018). The Role of Key Audit Matter in assessing Auditor Liability: Evidence from Auditor and Non-auditor Evaluators. Asian Journal of Business and Accounting, 13(1), 35-64.
DOI
|
21 |
Sirois, L. P., Bedard, J., & Bera, P. (2017). The Informational Value of Key Audit Matters in the Auditor's Report: Evidence from an Eye-Tracking Study. Accounting Horizons, 32(2), 141-162.
DOI
|
22 |
Srijunpetch, S. (2017). Key audit matters in an auditor's report and response of The Stock Exchange of Thailand. Journal of Accounting Profession, 13(38), 22-37.
|
23 |
Suttipun, M. (2020). Factors influencing Key Audit Matters Reporting in Thailand. Asian Journal of Accounting Perspectives, 13(1), 26-39.
DOI
|
24 |
Bedard, J., Gonthier-Besacier, N., & Schatt, A. (2015). Analysis of the consequences of the disclosure of key audit matters in the audit report. The 2015 Audit & Assurance (BAFA) Conference, Edinburgh, United Kingdom.
|
25 |
Tangruenrat, C. (2015). The value of new auditor's report. Journal of Accounting Profession, 11(1), 26-44.
|
26 |
Tangruenrat, C. (2017). New auditor's report: The 1st-year experience. Journal of Accounting Profession, 13(38), 5-21.
|
27 |
Velte, P. (2018). Does gender diversity in the audit committee influence key audit matters' readability in the audit report? UK evidence. Corporate social responsibility and environmental management, 25(3), 748-755.
DOI
|
28 |
Velte, P., & Issa, J. (2019). The impact of key audit matter (KAM) disclosure in audit reports on stakeholders' reactions: a literature review. Problems and Perspectives in Management, 17(3), 323-346.
DOI
|
29 |
Accountancy Europe. (2018). Auditor Reporting of Key Audit matters in the European Banking Sector, retrieved from https://www.accountancyeurope.eu/wp-content/uploads/Accountancy_Europe_KAMs_2018.pdf on 30 December 2020
|
30 |
Backof, A. G., Bowlin, K., & Goodson, B. M. (2018). The Importance of Clarification of Auditors' Responsibilities Under the New Audit Reporting Standards (Working Paper). http://dx.doi.org/10.2139/ssrn.2446057
DOI
|
31 |
Bentley, J. W., Lambert, T. A., & Wang, E. Y. (2018). The Effect of Increased Audit Disclosure on Managerial Decision Making: Evidence from Disclosing Critical Audit Matters (Working Paper). http://dx.doi.org/10.2139/ssrn.3000978
DOI
|
32 |
Boonyanet, W. & Promsenm, W. (2018). Key Audit Matters: Just Little Informative Value to Investors in Emerging Markets? Chulalongkorn Business Review, 41(1), 153-163.
|