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Determinants of key audit matters in Thailand

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IMPORTANT: Aquest repositori està en una versió antiga des del 3/12/2023. La nova instal.lació está en https://roderic.uv.es/

Determinants of key audit matters in Thailand

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dc.contributor.author Dusadeedumkoeng, Orathai
dc.contributor.author Gandía, Juan Luís
dc.contributor.author Huguet, David
dc.date.accessioned 2023-11-08T14:48:40Z
dc.date.available 2023-11-08T14:48:40Z
dc.date.issued 2023
dc.identifier.uri https://hdl.handle.net/10550/91018
dc.description.abstract Key audit matters (KAM) have become an essential part of audit reports, as they help to assess the audit risks and how auditors face them, contributing to show audit quality. In this sense, the perceived audit quality may provide competitive advantages to auditors in the market. KAM reporting does not only depend on the auditor characteristics, but it is also determined by the auditee' features. Therefore, we examine whether company and audit characteristics affect the number and type of KAM. To do so, we use a sample of Thai listed companies for the period 2016-2020. After classifying KAMs into two categories (entity-risk related and account-related), we examine the effect of company size, complexity and risk characteristics, as well as features from the auditor and audit report, on the number and nature of KAMs. The results show that company size, company complexity, and company liquidity and solvency have a significant effect on KAMs. The results also show that the presence of going concern issues affects KAMs; however, in contrast to the findings in prior literature, no significant differences exist among auditors based on auditor size. The findings show that KAM reporting is mostly homogeneous regardless of auditor characteristics, supporting the idea of a high competitiveness in the audit market. Auditors need to use other means to signal their perceived superior quality.
dc.language.iso eng
dc.relation.ispartof Journal Of Competitiveness, 2023, vol. 15, num. 3, p. 184-206
dc.source Dusadeedumkoeng, Orathai Gandía, Juan Luís Huguet, David 2023 Determinants of key audit matters in Thailand Journal Of Competitiveness 15 3 184 206
dc.subject Economia
dc.title Determinants of key audit matters in Thailand
dc.type journal article
dc.date.updated 2023-11-08T14:48:41Z
dc.identifier.doi 10.7441/joc.2023.03.10
dc.identifier.idgrec 161686
dc.rights.accessRights open access

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