อิทธิพลของการรายงานบูรณาการ และผลการดำเนินงานที่เป็นตัวเงินต่อความเสี่ยงในการสอบบัญชีของบริษัทที่จดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย / นันทิกานต์ ประสพสุข

Abstract

This study aimed to investigate extent, pattern, and level of integrated reporting (IR) in annual reports, and to test influence of integrated reporting on corporate performance, and audit risk, and to test influence of corporate performance on audit risk 200 listed companies of 7 industries from the Stock Exchange of Thailand (SET) were used as samples. Content analysis was used to quantify integrated reporting (IR) in annual reports during 2015 to 2017. Descriptive analysis and multiple regression were used to analyze the data. As the results, there was an increasing level of integrated reporting (IR) during 2015 to 2017. The most common integrated reporting (IR) was financial capital reporting following by intellectual social, human, manufacturing, and environmental capital reporting. Moreover, there was positive influence of manufactured, and intellectual capital reporting on performance. Intellectual capital reporting had also influence on audit risk positively.