The First Analysis of Thai Key Audit Matters: Are Investors Sentimental to Key Audit Matters? Weerapong Kitiwong Erboon Ekasingh Naruanard Sarapaivanich Department of Accounting, Faculty of Business
information. • Recognise that human characteristics such as emotion can have an impact on investing decisions in unanticipated ways. • Recognise that discipline in investing can minimise behavioural biases. 7