FACTORS AFFECTING DISCLOSURE QUALITY ON KEY AUDIT MATTERS IN AUDITOR’S REPORT IN THAILAND.

Abstract

This study to present key audit matters in auditor’s report affecting to disclosure quality, interval of key audit matters which was major change in auditor’s report. This study aimed to 1) study effect on factor concerning auditor towards disclosure quality in key audit matters in auditor’s report; and 2) study effect of factor of key audit matters to disclosure quality in examining of auditor’s report. The samples were 319 auditors. The instruments were questionnaires to collect information. Descriptive statistics, including frequency, percentage, mean and standard deviation. Inferential statistics are multiple regression analysis.
This is consistent with the assumptions set out or not significant at 0.05.

          The study indicated that:

1. auditor factor had resulted in disclosure quality of auditor’s report, relating factor of responsibility for disclosure communication impacted on the quality of disclosure of critical communications in audit reports in the most audited financial statements, followed by the coordination and oversight of executives and supervisors and the accountability of the auditor's performance had a lowest significant impact on the disclosure quality in auditor’s report;


2. Factor of key audit matters had resulted in disclosure quality of auditor’s report, the factor of key audit matters in confidence supply of key audit matters impacted on disclosure quality in auditor’s report at the highest, followed by disclosure quality of key audit matters in auditor’s report at the lowest.