#2609. Impact of key audit matters (KAMs) reporting on audit quality: evidence from Thailand

January 2027publication date
Proposal available till 30-05-2025
4 total number of authors per manuscript4500 $

The title of the journal is available only for the authors who have already paid for
Journal’s subject area:
Accounting;
Finance;
Economics and Econometrics;
Places in the authors’ list:
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Abstract:
This article explores the relationship between Key Audit Matters (KAM) reporting and audit quality for companies listed on the Stock Exchange . As a result, a positive significant relationship was found between KAM reporting and audit quality. In addition, the results show the influence of the term of office of the auditor, the size of the audit firm, audit independence, corporation size and corporate risk on audit quality.
Keywords:
Audit quality; Communication theory; Key audit matters (KAMs) reporting

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