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This study aims to investigate the extent, level and pattern of key audit matters (KAMs) reporting by companies listed in the market for alternative investment (MAI) in Thailand, and to test for a relationship between the external auditors and KAMs reporting.

The population and sample used in this study were all companies listed in the MAI. Based on the annual reports issued by the sample of companies from 2016 to 2018, content analysis was used to quantify the KAMs reporting in the audit reports by using word counting and a checklist. Descriptive analysis, correlation matrix and multiple regression were used to analyse the data.

The results showed that the word counts of KAMs reporting fluctuated around 600 words during the three year period studied, while the number of issues on which KAMs reporting was performed was similar each year with an average of 1.63 KAMs issues per company. Moreover, the study found a significant positive relationship between auditor type, audit fees and the level of KAMs reporting.

This is the first longitudinal study of the KAMs reporting of companies listed in the alternative capital market in Thailand.

Communication and legitimacy theories were found to offer cogent explanations explaining the quality of and reasons for KAMs reporting by Thai listed companies as a reaction to the need for quality communication between external auditors and company stakeholders, based on external pressure due to societal expectations.

Worldwide, there are over six million new cancer cases and more than four million cancer deaths each year. Today, millions of people in the workforce have a history of cancer. Therefore, employers are seeing incidents of cancer among their employees. Many cancer survivors experience discrimination because of their cancer history. How to protect employees with cancer and what are their legal rights become very important to both employees and employers.

The purpose of this study is to explore relational aspects of key account management (KAM) in terms of social capital and relationship quality. The second objective was to identify the main dimensions that shape social capital and relationship quality within the KAM context. Finally, the third objective was to explore how relational KAM is practiced in the Middle Eastern context.

This study used a qualitative methodology and a multiple case design. Semi-structured interviews were carried out with a sample of senior executives from large Saudi firms.

The results highlight the importance of relationship quality and social capital to KAM implementation. A multiple case study was used to build a relational framework for KAM in the Middle Eastern context.

Three strategies were identified for use within the context of KAM in the Saudi market. The first strategy consisted of a means of attracting potential customers. The second strategy involved communication, aimed at maintaining frequent contact with key accounts. Finally, the third strategy was concentrated in maintenance to help sustain the relationship with key accounts.

This study extends understanding and the application of KAM to the Middle Eastern context, contributing to social capital, relationship quality and the KAM literature.

The purpose of this paper is to investigate the influence of social capital and relationship quality on key account management (KAM) effectiveness.

Based on the literature, the authors designed a framework that links social capital, relationship quality and KAM effectiveness. Data were collected through a self-administered questionnaire. Using data from a sample of 172 business-to-business supplier firms, the authors examined this model.

The research results provide empirical support to the importance of relational aspects of KAM by showing how the relational aspects of relationship quality and social capital influence the effectiveness of the supplier-key account relationship.

The authors add to the literature on relational KAM by integrating theoretical perspectives on social capital, relationship quality and KAM. They develop a model that investigates the antecedents of the effectiveness of supplier–key account relationships from a relational perspective. The study explains the relationships between six constructs representing social capital (ability, benevolence, integrity, flexibility, information exchange and solidarity) and three constructs representing relationship quality (trust, satisfaction and relationship atmosphere), together with the relationships between these three constructs of relationship quality and KAM effectiveness.

The study aims to examine the relationship between key audit matters (KAMs) reporting and audit quality of companies listed on the Stock Exchange of Thailand (SET).

Corporate annual reports from 2016 to 2019 were used as samples, with 100 companies and their 400 annual reports. The word count from KAMs paragraph in the audit report was used to assess KAMs reporting, while the Modified Jones Model was used to assess audit quality. In addition, external audit characteristics were used as variables in this study. The data were analyzed using descriptive analysis, correlation matrix and panel multiple analysis.

As the results, there was a positive significant relationship between KAMs reporting and audit quality. Moreover, the study found the impact of audit tenure, auditor firm size, audit independence, corporate size and corporate risk on audit quality.

The number of samples as well as the proxies of KAMs reporting and audit quality are listed as limitations of this study.

Investors can use KAMs reporting as important information to their decision-making because KAMs information is associated with a high audit quality.

The study demonstrates that communication theory can be used to describe the positive impact of the new audit reporting on audit quality in an emerging country like Thailand as well as in developed countries.

This paper aims to address a topical and controversial issue, namely, the degree of conformity with the new auditor reporting requirements in Australia and the extent of variations in the reporting of key audit matters (KAMs) by Australian firms.

This paper compares the 64 elements identified in the applicable standards with the auditor’s report from the sampled companies to determine the degree to which the top 200 firms listed on the Australian Stock Exchange are complying with the requirements of the new audit report. This paper investigates KAM disclosures within and across industries.

The results indicate that there is a high degree of conformity with the new reporting framework, yet significant variations in the contents of the report, particularly in KAM disclosures. This paper observes that the number of KAMs and their extent of disclosure generally varies within industries. The types of KAMs presented vary both within and across industries. This paper further provides evidence that auditors have a tendency of not disclosing negative KAMs and tend to avoid negative wordings when describing KAMs. This paper also finds that there are significant differences in the placement of various types of KAMs in the audit report.

These findings have important policy implications for the standard-setters, regulators, auditors and users of financial reports on the adequacy of the new auditor reporting framework.

This study is one of the first to examine the degree of conformity with the new audit reporting model in Australia.

The aim of this research was to develop a conceptual framework of the role of garment sizing in the marketing strategy of clothing manufacturing firms in Kenya. From the review of literature, salient components of marketing principles and practices that had been analysed by preceding authors provided the theoretical basis for this qualitative study. The procedures for the in‐depth interviews with 13 clothing manufacturers and ten retailers are explained. Based on grounded theory techniques, the data from the interviews were analysed, resulting in a conceptual framework for determining marketing strategy in this clothing market. Results showed that these firms are still market production oriented, and may face severe competition from inward‐bound competitors who are marketing oriented. This exploratory study contextualised the role of size charts in the marketing strategy of clothing firms.

This research outlines the Hong Kong film industry with examination of key actors, directors, films, and production companies within the martial arts genre of Hong Kong Action Cinema. Hong Kong Film Award winners and nominees, core films within genres, and core reference works both general and theoretical from experts in the field of Hong Kong martial arts film research have been highlighted. Web sites are suggested that provide reviews of Hong Kong martial arts films, biographical information on a variety of actors and actresses as well as comprehensive bibliographic information on select films. Also included are commercial Web sites that provide Hong Kong martial arts films.

There is a growing trend that hospitality brands are allowing employees to personalize their workplace display. Following this trend in practice, this paper aims to examine the influence of employees’ conspicuous consumption cues (ECCCs) on consumer responses toward service failures in luxury dining.

Two experiments were conducted. Study 1 adopted a 2 (ECCC: present vs absent) × 2 (employee physical attractiveness: control vs high) between-subject experiment to test the effect of ECCCs in interactional service failures. Study 2 tested the hypotheses in core service failures.

The results of Study 1 indicate that the presence of ECCCs lowers consumers’ negative behavioral intentions in interactional service failures when employees are highly attractive. When employees’ attractiveness is not distinctive, however, ECCCs lead to higher levels of negative behavioral intentions. Mediation test results demonstrate that perceived employee service competence drives this effect. Results of Study 2 show that the joint effect of ECCCs and physical attractiveness is attenuated when core service failures are not attributable to the service employee.

Extending previous research, this study reveals the impact of employees’ physical characteristics on consumers’ post-failure responses. In addition, the effect of ECCCs on consumers’ post-failure responses was driven by the psychological process of perceived competence.

Findings of this research emphasize the importance for hospitality brands to practice tight control over employee esthetics. For hospitality brands that embrace individuality in the workplace, results of this research highlight the importance of service training in customer interactions.

This research examines an underexplored phenomenon in the hospitality service setting: employees’ display of conspicuous consumption cues and its impact on consumers’ responses to service failures.