TY - JOUR AU - แก้วประภา, กนกอร AU - Moonmuang, Kingkan AU - Jaturat, Malee PY - 2021/09/30 Y2 - 2024/03/28 TI - The Relationship of Key Audit Matters in an Auditor’s Report and Earnings Quality of Listed Companies in the Stock Exchange of Thailand in the SET100 Index JF - Journal of Accountancy and Management JA - J Acct & Mgmt VL - 13 IS - 3 SE - DO - UR - https://so02.tci-thaijo.org/index.php/mbs/article/view/250364 SP - 137-153 AB - <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Changes to the new auditor’s report format with the key audit matters (KAMs) continue to be questioned about the benefits of KAMs. Thus, this research aims to study the nature of KAMs disclosure in auditor’s report and the relationship between KAMs and earnings quality of listed firms in the Stock Exchange of Thailand in SET100 index during the years 2020, totally 85 firms. The results showed that KAMs related to revenue recognition is the most exposed and often exposed in the service industry. In addition, the results found that KAMs is positively associated with discretionary accruals as the proxy for explaining earnings quality. The findings implied that the disclosure of more KAMs in auditor’s reports can communicate lower earnings quality, especially KAMs related to revenue recognition and mergers.</p> ER -