volume 35, issue 8, P1095-1119 2020
DOI: 10.1108/maj-09-2019-2410
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Weerapong Kitiwong, Naruanard Sarapaivanich

Abstract: 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, the authors examined audit quality two years before and two years after its adoption by analysing 1,519 firm-year observations obtained from 312 companies. The authors applied logistic regression analyses to the firm-year observations. Findings Th…

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