Kriengkrai Boonlert-U-Thai; Muttanachai Suttipun - In: Cogent business & management 10 (2023) 3, pp. 1-17
The 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 as...