Pratoomsuwan, Thanyawee, and Orapan Yolrabil. “The The Role of Key Audit Matters in Assessing Auditor Liability: Evidence from Auditor and Non-Auditor Evaluators”. Asian Journal of Business and Accounting 13, no. 1 (June 26, 2020). Accessed February 27, 2026. https://ajba.um.edu.my/index.php/AJBA/article/view/17228.