ความสัมพันธ์ระหว่างการรายงาน"เรื่องสำคัญในการตรวจสอบ"(KAM)กับมูลค่ากิจการของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย (SET)

Abstract

This study aimed to investigate the extent and level of key audit matters (KAM) reporting of listed companies from the Stock Exchange of Thailand (SET), and to test the relationship between KAM reporting and firm value. Using 1,086 samples, content analysis was used to qualify KAM reporting. Descriptive analysis, correlation matrix, and multiple regression were used to analysis in this study. As the results, the study found no different level of KAM reporting of interms of word number as 791.80 average words and number of issues as 2.42 average issues. Moreover, the study also found the negative relationship between KAM reporting and firm value, while audit and types of audits of company and profitability had positive correlated with firm value. The study's results provided the potential of KAM reporting on investor's decision making.