กรรโณ ภ. and เพ็ญวุฒิกุล ป. (2018) “FACTORS AFFECTING DISCLOSURE QUALITY ON KEY AUDIT MATTERS IN AUDITOR’S REPORT IN THAILAND”., Journal of MCU Nakhondhat. Nakhon Si Thammarat, Thailand, 5(3), pp. 926–942. available at: https://so03.tci-thaijo.org/index.php/JMND/article/view/141713 (accessed: 12 September 2026).