Wichianrak, J., Rattanamanee, J., Churat, C., laosakun, T., Tripipat, T., Sumritpradit, P., Sakulpradit, P., Suttipun , M. and Sattayarak , O.- anong (2021) “Factors influencing Key Audit Matters Disclosure in Audit Reports of Companies Listed on Market Alternative for Investment (MAI)”, Business Administration and Management Journal Review, 13(1), pp. 38–57. available at: https://so01.tci-thaijo.org/index.php/bahcuojs/article/view/205540 (accessed: 26 August 2026).