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

Abstract

This study aims to examine the reporting of Key Audit Matters (KAMs) by companies listed on the Market for Alternative Investment (MAI) and to test the relationship between the reporting of KAMs and the performance of companies listed on the MAI during the period from 2019 to 2023, covering 126 companies. The researcher collected data from the annual reports Form 56-1, and audit reports of the companies listed on the MAI, using data gathered from the website of the Stock Exchange of Thailand.The study's findings revealed that the three most disclosed KAMs are revenue recognition, asset impairment, and inventory. The average number of KAMs reported by industries for companies listed on the MAI is 1.53 issues. Furthermore, the study found a significant negative relationship between the reporting of KAMs and company performance. Additionally, Control variables for the size of the business, it showed a positive correlation with company performance. Audit fees, auditor changes, and the COVID-19 pandemic period were not found to be correlated with the company�s performance. The company�s risk was negatively correlated with its performance.

?????????????????????????????? (1) ??????????????????? KAMs ????????????????????????????????????????? ?? ?? ??? (2) ?????????????????????????????????????? KAMs ?????????????????????????????????????????????????????????? ?? ?? ????????? ?.?. 2562 � 2566 ????? 126 ?????? ???????????????????????????????????????????????? (Annual Report) ?????????????????????????? (??? 56-1) ?????????????????????????????????????????????????????????? ?? ?? ?????????????????????????????????????????????????????????????????????????????????????????????????????? KAMs ??????????????????????????????????? ??? ??????????????? ?????????????????????? ???????????????? ???????????????????? KAMs ??????????????????????????????????????????????????????? ?? ?? ?????????????????????????????? 1.53 ??????? ????????????????????????????????? KAMs ???????????????????????????????????????????????????? ?????????????????????????????????????????????????????????????????????????????? ??????????? ????????????????????????? ??????????????????? COVID-19 ??????????????????????????????????????????? ????????????????????????????????????????????????????????