Determinants of key audit matters in Thailand

Key audit matters (KAM) have become an essential part of audit reports, as they help to assess the audit risks and how auditors face them, contributing to show audit quality. In this sense, the perceived audit quality may provide competitive advantages to auditors in the market. KAM reporting does not only depend on the auditor characteristics, but it is also determined by the auditee' features. Therefore, we examine whether company and audit characteristics affect the number and type of KAM. To do so, we use a sample of Thai listed companies for the period 2016-2020. After classifying KAMs into two categories (entity-risk related and account-related), we examine the effect of company size, complexity and risk characteristics, as well as features from the auditor and audit report, on the number and nature of KAMs. The results show that company size, company complexity, and company liquidity and solvency have a significant effect on KAMs. The results also show that the presence of going concern issues affects KAMs; however, in contrast to the findings in prior literature, no significant differences exist among auditors based on auditor size. The findings show that KAM reporting is mostly homogeneous regardless of auditor characteristics, supporting the idea of a high competitiveness in the audit market. Auditors need to use other means to signal their perceived superior quality

La Comarca: un instrumento lúdico para el aprendizaje y un proyecto transversal multiescuela en la Universitat Politècnica de València (UPV)

[ES] Esta comunicación es el resultado de un Proyecto de Innovación y Mejora Educativa (PIME), financiado por el Vicerrectorado de Estudios, Calidad y Acreditación de la Universitat Politècnica de València, y por la Escuela Técnica Superior de Ingeniería de Caminos, Canales y Puertos. El objetivo del PIME que se presenta en esta comunicación es encontrar un nuevo recurso educativo para resolver problemas de motivación y aprendizaje en la enseñanza universitaria relacionada con la disciplina del Urbanismo y la Ordenación del Territorio. El uso del juego permite motivar y enseñar, y bajo esta premisa, se propone la creación de un juego de estrategia de cooperación-oposición, La Comarca, diseñado como un sencillo tablero representando el territorio, dividido en cuatro municipios, en el que cuatro alcaldías interactúan y trabajan para conseguir un territorio bien organizado. En esta comunicación se describe el proceso de construcción del juego, desde su idea hasta su producción, pasando por el proceso de diseño, fruto de un proyecto transversal entre dos escuelas de la Universitat Politècnica de València (Escuela Técnica Superior de Ingeniería de Caminos, Canales y Puertos y la Facultad de Bellas Artes) y los principales resultados obtenidos tras dicha experiencia.[EN] This communication is the result of an Educational Innovation and Improvement Project (PIME), financed by the Vicerrectorado de Estudios, Calidad y Acreditación of Universitat Politècnica de València, and by the School of Civil Engineering. The objective of the PIME presented in this communication is to find a new educational resource to solve motivation and learning problems in university education related to the discipline of Urbanism and Territorial Planning.The use of the game allows to motivate and teach, and under this premise, it is proposed the creation of a strategy game of cooperation-opposition, La Comarca, designed as a simple board representing the territory, divided into four municipalities, in which four mayors interact and work to achieve a well-organized territory. This communication describes the construction process of the game, from its idea to its production, including the design process, which is the result of a transversal project between two schools of the Universitat Politècnica de València (Escuela Técnica Superior de Ingeniería de Caminos, Canales y Puertos and the Facultad de Bellas Artes) and the main results obtained from this experience. The first results show that the game created constitutes a useful didactic resource, allowing to present in a simple way many of the basic concepts of the discipline, so that the students work and assimilate complex concepts successfully, in a different and motivating teacher-student context.Gielen, E.; Sosa Espinosa, A.; Palencia Jiménez, JS.; Pérez Alonso, Y.; Moreno Navarro, MS.; Temes Córdovez, RR.; Miralles García, JL.... (2021). La Comarca: un instrumento lúdico para el aprendizaje y un proyecto transversal multiescuela en la Universitat Politècnica de València (UPV). En IN-RED 2020: VI Congreso de Innovación Educativa y Docencia en Red. Editorial Universitat Politècnica de València. 421-437. https://doi.org/10.4995/INRED2020.2020.12031OCS42143

Effectiveness of interceptive treatment of class III malocclusions with skeletal anchorage: A systematic review and meta-analysis

<div><p>Recently, new strategies for treating class III malocclusions have appeared. Skeletal anchorage appears to reduce the dentoalveolar effects while maximising the orthopaedic effect in growing patients. The purpose of this systematic review and meta-analysis is to examine the effectiveness of bone anchorage devices for interceptive treatment of skeletal class III malocclusions. Searches were made in the Pubmed, Embase, Scopus and Cochrane databases, as well as in a grey literature database, and were complemented by hand-searching. The criteria for eligibility were: patients who had undergone orthodontic treatment with skeletal anchorage (miniplates and miniscrews). Patients with syndromes or craniofacial deformities or who had undergone maxillofacial surgery were excluded. The following variables were recorded for each article: author, year of publication, type of study, sample size, dropouts, demographic variables, treatment carried out, radiographic study (2D or 3D), follow-up time, and quality of the articles on the Newcastle-Ottawa Scale. The means and confidence intervals of the following variables were employed: Wits, overjet, ANB, SNA and SNB. Initially, 239 articles were identified. After removing the duplicates and applying the selection criteria, 9 were included in the qualitative synthesis and 7 in the quantitative synthesis (meta-analysis). It may be concluded that skeletal anchorage is an effective treatment for improving skeletal Class III malocclusion, but when compared with other traditional treatments such as disjunction and face mask, there is no clear evidence that skeletal anchorage improves the results.</p></div

Changes in overjet (mm).

<p>Effectiveness of skeletal anchorage in comparison with the control group and with the expander and face mask group.</p

Advantages and disadvantages of skeletal anchorage according to the studies reviewed.

<p>Advantages and disadvantages of skeletal anchorage according to the studies reviewed.</p

The PRISMA flow diagram.

<p><i>From</i>: Moher D, Liberati A, Tetzlaff J, Altman DG, The PRISMA Group (2009). <i>P</i>referred <i>R</i>eporting <i>I</i>tems for <i>S</i>ystematic Reviews and <i>M</i>eta<i>-A</i>nalyses: The PRISMA Statement. PLoS Med 6(7): e1000097. doi:<a href="http://dx.doi.org/10.1371/journal.pmed1000097" target="_blank">10.1371/journal.pmed1000097</a>. <b>For more information, visit</b><a href="http://www.prisma-statement.org" target="_blank">www.prisma-statement.org</a>.</p

Changes in SNB (degrees).

<p>Effectiveness of skeletal anchorage compared to control group and to expander and face mask.</p