Weerapong Kitiwong - Academia.edu (original) (raw)
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Papers by Weerapong Kitiwong
Journal of Hospitality and Tourism Insights
PurposeThis study leverages an integrated framework that uses the theory of planned behavior (TPB... more PurposeThis study leverages an integrated framework that uses the theory of planned behavior (TPB), risk perception and sustainable behavior to investigate the COVID-19 risk perception of a potentially powerful consumer group – generation Z – on decisions to participate in the domestic tourism stimulus campaign and their willingness to practice socially responsible behaviors.Design/methodology/approachSelf-administered questionnaires were used to collect data. The study adopts partial least squares-structural equation modelling (PLS-SEM) to examine the data with the final sample of 422 generation Z in Thailand.FindingsThe COVID-19 perceived risk positively affects attitudes, perceived behavioral control and the intention to join domestic tourism campaign, affecting the desire to engage in sustainable behaviors when traveling. Attitude and perceived behavioral control mediated risk perception and the decision to join the campaign. Unlike other studies, generation Z is conscious of th...
Our paper provides the first evidence of the impact of disclosing KAMs on audit quality in Thaila... more Our paper provides the first evidence of the impact of disclosing KAMs on audit quality in Thailand, where KAMs has been implemented in 2016. We observe two years before and after its implementation by analyzing the data of 399 listed companies with 1,316 firm-year observations. Instead of using discretionary accruals as a proxy of audit quality to capture this impact as similar to previous studies, we use type of audit firm, which is representative of input dimension of audit quality, in doing so. We provide evidence that in Thailand the disclosure of KAMs improves audit quality when using a number of KAMs as a test variable.
Fourth International Conference on Advances in Management, Economics and Social Science - MES 2016
This thesis contributes quantitative and qualitative evidence from Southeast Asia to the literatu... more This thesis contributes quantitative and qualitative evidence from Southeast Asia to the literature on earnings management and audit quality. The association between earnings management and audit quality is investigated primarily by a new measure of audit quality and a new probit model. The new probit model tests the degree to which audit firms can be tolerant of earnings management at different levels of the artificial audit materiality. The tests of the probit model cover time-series data from 1992 to 2011 for 2,148 listed companies in Indonesia, Malaysia, the Philippines, Singapore and Thailand with a total of 20,757 firm-year observations. To extend the results of the probit model and to explore the stakeholders of audits’ perspectives on earnings management and audit quality, 16 semi-structured interviews with respondents from the audit firms, the listed companies, the regulators and the academic institute in Malaysia, Thailand and Singapore are also conducted. This thesis find...
Managerial Auditing Journal
Purpose This paper aims to ask whether the implementation of the expanded auditor’s report, which... more Purpose This paper aims to ask whether the implementation of the expanded auditor’s report, which included a requirement to disclose key audit matters (KAMs) in Thailand since 2016, has improved audit quality. Design/methodology/approach To answer this question, the authors examined audit quality two years before and two years after its adoption by analysing 1,519 firm-year observations obtained from 312 companies. The authors applied logistic regression analyses to the firm-year observations. Findings The authors found some weak evidence that KAMs disclosure improved audit quality because of auditors putting more effort into their audits and audits being performed thoroughly after the implementation of KAMs. Interestingly, the number of disclosed KAMs and the most common types of disclosed KAMs are not associated with audit quality. Only disclosed KAMs related to acquisitions are more informative because the presence of this type of disclosed KAMs signals the greater likelihood of ...
Journal of Hospitality and Tourism Insights
PurposeThis study leverages an integrated framework that uses the theory of planned behavior (TPB... more PurposeThis study leverages an integrated framework that uses the theory of planned behavior (TPB), risk perception and sustainable behavior to investigate the COVID-19 risk perception of a potentially powerful consumer group – generation Z – on decisions to participate in the domestic tourism stimulus campaign and their willingness to practice socially responsible behaviors.Design/methodology/approachSelf-administered questionnaires were used to collect data. The study adopts partial least squares-structural equation modelling (PLS-SEM) to examine the data with the final sample of 422 generation Z in Thailand.FindingsThe COVID-19 perceived risk positively affects attitudes, perceived behavioral control and the intention to join domestic tourism campaign, affecting the desire to engage in sustainable behaviors when traveling. Attitude and perceived behavioral control mediated risk perception and the decision to join the campaign. Unlike other studies, generation Z is conscious of th...
Our paper provides the first evidence of the impact of disclosing KAMs on audit quality in Thaila... more Our paper provides the first evidence of the impact of disclosing KAMs on audit quality in Thailand, where KAMs has been implemented in 2016. We observe two years before and after its implementation by analyzing the data of 399 listed companies with 1,316 firm-year observations. Instead of using discretionary accruals as a proxy of audit quality to capture this impact as similar to previous studies, we use type of audit firm, which is representative of input dimension of audit quality, in doing so. We provide evidence that in Thailand the disclosure of KAMs improves audit quality when using a number of KAMs as a test variable.
Fourth International Conference on Advances in Management, Economics and Social Science - MES 2016
This thesis contributes quantitative and qualitative evidence from Southeast Asia to the literatu... more This thesis contributes quantitative and qualitative evidence from Southeast Asia to the literature on earnings management and audit quality. The association between earnings management and audit quality is investigated primarily by a new measure of audit quality and a new probit model. The new probit model tests the degree to which audit firms can be tolerant of earnings management at different levels of the artificial audit materiality. The tests of the probit model cover time-series data from 1992 to 2011 for 2,148 listed companies in Indonesia, Malaysia, the Philippines, Singapore and Thailand with a total of 20,757 firm-year observations. To extend the results of the probit model and to explore the stakeholders of audits’ perspectives on earnings management and audit quality, 16 semi-structured interviews with respondents from the audit firms, the listed companies, the regulators and the academic institute in Malaysia, Thailand and Singapore are also conducted. This thesis find...
Managerial Auditing Journal
Purpose This paper aims to ask whether the implementation of the expanded auditor’s report, which... more Purpose This paper aims to ask whether the implementation of the expanded auditor’s report, which included a requirement to disclose key audit matters (KAMs) in Thailand since 2016, has improved audit quality. Design/methodology/approach To answer this question, the authors examined audit quality two years before and two years after its adoption by analysing 1,519 firm-year observations obtained from 312 companies. The authors applied logistic regression analyses to the firm-year observations. Findings The authors found some weak evidence that KAMs disclosure improved audit quality because of auditors putting more effort into their audits and audits being performed thoroughly after the implementation of KAMs. Interestingly, the number of disclosed KAMs and the most common types of disclosed KAMs are not associated with audit quality. Only disclosed KAMs related to acquisitions are more informative because the presence of this type of disclosed KAMs signals the greater likelihood of ...