อิทธิพลของความเป็นอิสระในการสอบบัญชีต่อการรายงานเรื่องสำคัญในการตรวจสอบ: กรณีศึกษา 100 อันดับแรกของบริษัทที่จดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย และประเทศมาเลเซีย

Abstract

The objectives of this study are to (1) to survey the pattern of audit independence and key audit matters (KAMs) reporting, (2) to test the different of audit independence and KAMs reporting between groups of interest such as country and audit type and (3) to examine the relationship between audit independence and KAMs reporting. The samples are 115 listed companies (575 Firm-year) of listed companies from the Stock Exchange of Thailand and Malaysia. during 2016 to 2020. Audit independence is measured by the percentage of the audit fee to the total income of the audit firm, while KAMs reporting is measured by the number of KAMs issue. Descriptive analysis, Independent sample t-test and multiple regression are used to analyze the data. As the results, the average of audit independence is 0.6453 percent and the average number of KAMs reporting issue is 2.2887 issues. Most of them mention impairment and revenue recognition, respectively. There is a significant different of audit independence and number of KAMs reporting issue between country and audit type. Finally, the study finds the positively significant relationship between audit independence and KAMs reporting of listed companies from the Stock Exchange of Thailand and Malaysia. This supports users of financial statements to use information about audit independence and KAMs to make investment decisions and regulators to consider in issuing regulations regarding disclosure of KAMs for the best interest of all groups of users of the financial statements.