??????????????????????????????????????????????????? (KAMs) ????????????????????????????????????????????????????? ?? ??

Abstract

This study aimed to study the KAMs reporting issues in auditor's reports of companies listed in the Market for Alternative Investment (mai) and to test the relationship between KAMs reporting issues and firm value of 131 companies listed in the Market for Alternative Investment (mai). The study used data collection method on the website of the Stock Exchange of Thailand, with data collection from 2019 to 2023, a total of 5 years.The study results found that the top three KAMs reported in the auditor�s report were revenue recognition, inventory value, and asset impairment. The least disclosed key audit matters were liabilities. On average, 1,426 key audit matters were disclosed per company in the auditor�s report. The most disclosed key audit matters were 3 in one auditor�s report. The service industry group disclosed the most. In addition, the study results found that the size of the business and level of debt of the business, and the audit fee had a relationship in the same direction as the value of the business. The disclosure of key audit matters did not have a statistically significant relationship with the value of the companies listed in the Market for Alternative Investment (mai) because the content of the disclosure of key audit matters from the auditor�s report, by giving independent statements by the auditor, mentioned the significant risks and issues that the auditor found during the audit had no effect on the business from the perspective of investors. Although the business has risks in the financial statements or internal control, overall, companies in the mai market can still generate returns for shareholders. The financial information disclosed is more useful for decision-making than the content of key audit matters.

???????????????????????????????????????????????????????? KAMs ??????????????????? ?????????????????????????????????? mai ???????????????????????????????????????????????? KAMs ??????????????? ?????????????????????????????????? mai ????? 131 ?????? ???????????????????????????????????????????????????????????????????? ??????????????????????????? ?.?.2562 ??? ?.?.2566 ??????????????? 5 ????????????????? ????????? KAMs ?????????????????????? ????????????????????? ??? ??????????????? ??????????????????? ????????????????????????? ?????????????????????????????????????????????????????????????????? ??????? ????????????????????????????????????????? ??????????????????????????????????????????????????????? 1.426 ??????? ??????????????????????????????????????????????????????????????????????????????????????????? ????? 3 ??????? ????????????????????????????????????????????? ?????????????????????????????? ????????????? ???????????????????????? ?????????????? ????????????????????????????????????????????? ????????????????????????????????????? ??????????????????????????????????????????????????????? ?????????????????????????????????????? ?? ?? ?????????????????????????????????????????????????????????????????????????? ???????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? ???? ?? ?? ????????? ?????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????