ความสัมพันธ์ระหว่างคุณลักษณะของคณะกรรมการตรวจสอบและการเปิดเผยข้อมูลในหัวข้อเรื่องสำคัญในการตรวจสอบ ในรายงานของผู้สอบบัญชีแบบใหม่กรณีศึกษาบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประทศไทย

Abstract

This study aims to examine the audit committee characteristics attributes and the disclosure of Key Audit Matters in the new auditor's reports. This study also examines the relationship between the audit committee characteristics attributes and the disclosure of Key Audit Matters in the new auditor's reports of companies listed in the stock exchange of Thailand of 403 companies from 2016 to 2018 with words counts content analysis in relation to the Key Audit Matters in the new auditor's reports. The results showed that the audit committee size had the average at 3 people, audit committee independence at 99.97 per cent, audit committee financial literacy had the average at 1 person, audit committee frequency of meetings had average at 5 times per year, audit committee had the average of tenure 8.51 years. Furthermore, this study found the average of Key Audit Matters in the new auditor's reports at 762.64 words. The highest Key Audit Matters disclosures is in the technology industry whereas the lowest Key Audit Matters is in industrial industry. Moreover, popular topics disclosures are in revenue recognition, follow by asset impairment, inventory, asset valuation, merger and acquisition, and related companies respectively. This study also found significant positive relationships between the audit committee frequency of meetings, company size, type of auditor firm, the operating loss, and the Key Audit Matters disclosures. However, there is a significant negative relationship between the tenure of audit committee and the Key Audit Matters in the new auditor's reports.