GENERAL INFORMATIONเทสเทส
Name : Assoc. Prof. Dr. Kriengkrai Boonlert-U-Thai  
Name (Thai) : รศ. ดร. เกรียงไกร บุญเลิศอุทัย
Academic Title : Associate Professor
Department/Program : Accountancy
EDUCATION INFORMATION
Year Degree Major University Country
2005 Doctor of Philosophy Accounting Oklahoma State University United States
2001 Master of Science Accounting Oklahoma State University United States
1995 Master of Accountancy (Highest GPAX) Financial Accounting Chulalongkorn University Thailand
1995 Higher Diploma Accountancy Thammasat University Thailand
1993 Bachelor of Business Administration (First Class Honors) Accounting Rajamangala University of Technology Thanyaburi Thailand
INTELLECTUAL CONTRIBUTIONS
Peer-Reviewed Journal Articles
"External Audit Quality, Auditor Selection and Hostile Takeovers: Evidence from Half a Century", managerial finance, Apr.2024, (Boonlert-U-Thai, K., Jiraporn, P., Papangkorn, S., Jiraporn, P.).
"Hostile Takeover Threats, Managerial Myopia and Asset Redeployability", corporate governance, 23(1) : 169-188, Feb.2023, (Chatjuthamard, P., Boonlert-U-Thai, K., Jiraporn, P., Uyar, A., Kilic, M.).
"Influence of External and Internal Auditors on Key Audit Matters (Kams) Reporting in Thailand", Cogent Business & Management, 10Dec.2023, (Boonlert-U-Thai, K., Suttipun, M.).
"Value Relevance of Book Values, Earnings, and Future Earnings: Evidence by Time, Life Cycle Stage, and Market Uncertainty", Asian Review of Accounting, 30(5) : 648-688, Nov.2022, (Schaberl, P., Boonlert-U-Thai, K.).
"Fundamental Valuation in Seven Asian Countries: Role of Earnings, Book Value, and Dividends", Journal of Accounting, Auditing and Finance, 37(4) : 848-873, Oct.2022, (Boonlert-U-Thai, K., Saudagaran, S.M., Sen, P.K.).
"The Effect of Financial Distress on Timely Loss Recognition : Evidence from Listed Companies on the Stock Exchange of Thailand", Thammasat Business Journal, 44(171) : 1-21, Sep.2021, (Boonlert-U-Thai, K., Srijunpetch, S., Phakdee, A.).
"Board Characteristic Quality Affects Earnings Persistence in Small Firms: The Case of Listed Companies in the Stock Exchange of Thailand", Journal of Business Administration (วารสารบริหารธุรกิจ ม.ธรรมศาสตร์), 44(169) : 1-24, Mar.2021, (Boonlert-U-Thai, K., Srijunpetch, S., Phakdee, A.).
"Audit Committee, Aboard Education, and Accounting Conservatism", Journal of Business Administration (วารสารบริหารธุรกิจ ม.ธรรมศาสตร์), 42(162) : 1-26, Apr.2019-Jun.2019, (Boonlert-U-Thai, K., Phakdee, A.).
"Family Ownership and Earnings Quality of Thai Firms", Asian Review of Accounting, 27(1) : 112-136, Mar.2019, (Boonlert-U-Thai, K., Sen, P.K.).
"Key Audit Matters: What they tell", Journal of Accounting Profession (วารสารวิชาชีพบัญชี), 15(45) : 5-25, Mar.2019, (Boonlert-U-Thai, K., Srijunpetch, S., Phakdee, A.).
"The Effect of Corporate Governance Score and Board Characteristics on Financial Reporting Timeliness", Journal of Accounting Profession (วารสารวิชาชีพบัญชี), 15(48) : 5-30, Dec.2019, (Boonlert-U-Thai, K., Phakdee, A., Srijunpetch, S.).
"Board Characteristics, Accounting Conservatism, and Firm Performance of Thai Listed Companies", Journal of Accounting Profession (วารสารวิชาชีพบัญชี), 14(43) : 27-47, Sep.2018, (Boonlert-U-Thai, K., Phakdee, A.).
"The Relative Value Relevance of U.S. GAAP and IFRS", Global Business and Finance Review, 20(1) : 105-120, Jun.2015, (Boonlert-U-Thai, K., Duangploy, O.).
"Accounting for Investment", Journal of Commerce-Burapha Review, 7(1) : 9-28, Jan.2012-Jun.2012, (Chatraphorn, P., Boonlert-U-Thai, K., Kiattikulwattana, P.).
"IES 2 and the Development of Undergraduate Accounting Programs", Chulalongkorn Business Review, 34(134) : 123-138, Oct.2012-Dec.2012, (Kunpanitchakit, D., and Boonlert-U-Thai, K.).
"Earnings Management, Investor Protection, and National Culture", Journal of International Accounting Research, 6(2) : 35-54, Jul.2007, (Nabar, S., Boonlert-U-Thai, K.).
"Earnings Attributes and Investor Protection: International Evidence", International Journal of Accounting, 41(4) : 327-357, 2006, (Boonlert-U-Thai, K., G. Meek, and S. Nabar.).
"Reply to Discussion of "Earnings Attributes and Investor Protection: International Evidence", The International Journal of Accounting, 41(4) : 369-372, 2006, (Boonlert-U-Thai, K., G. Meek, and S. Nabar).
"International Accounting: Harmonization in Financial Reporting", Chulalongkorn Business Review, 2000, (Boonlert-U-Thai, K.).
"Accounting for Investments Under Thai’s GAAPs.", Chulalongkorn Business Review, 1998, (Boonlert-U-Thai, K).
"Cash, Working Capital, and Quality of Earnings", Chulalongkorn Business Review, 1998, (Boonlert-U-Thai, K.).
"Accounting for Zero-Coupon Bond.", Chulalongkorn Business Review, 1997, (Boonlert-U-Thai, K.,Toommanon, V.).
Editorial-Reviewed Journal Articles
Peer-Reviewed Academic/Professional Meeting Proceedings
"Accounting Conservatism and Future Investment Opportunities: Empirical Evidence from Thailand"15th Asian Academic Accounting Association (4A) Annual Conference, Bangalore, India Oct.2014, (Boonlert-U-Thai, K.).
"Political Connections and Accounting Conservatism"American Accounting Association 2009 Annual Meeting and ConferenceAug.2009, (Boonlert-U-Thai, K.).
"Accounting Conservatism and Controlling Shareholder Characteristics: Empirical Evidence from Thailand"the 2009 Chulalongkorn Accounting and Finance Research Symposium in Bangkok, Thailand 2009, (Boonlert-U-Thai, K., Kuntisook, K.).
"Accounting Conservatism and Politically Connected Family Firms"the 2009 American Accounting Association Annual Meeting, New York City, USA 2009, (Boonlert-U-Thai, K., Kuntisook, K.).
"Accounting Conservatism and Controlling Shareholder Characteristics: Empirical Evidence from Thailand"9th Annual conference, Asian Academic Accounting Association, the emirate of Dubai, UAE Dec.2008
"Accounting Conservatism and Controlling Shareholder Characteristics: Empirical Evidence from Thailand"the 2008 American Accounting Association Annual Meeting in San Francisco, San Francisco, USA 2008, (Boonlert-U-Thai, K., Kuntisook, K.).
"Earnings Management, Investor Protection, and National Culture: International Evidence"The 5th Annual Meeting of the 2007 Asian Pacific Interdisciplinary Research in Accounting (APIRA), Auckland, New Zealand 2007, (Boonlert-U-Thai, K., Nabar, S.).
"Earnings Attributes and Investor Protection: International Evidence", The 2006 American Accounting Association Annual Meeting, San Francisco, USA 2006, (Boonlert-U-Thai, K., Meek, G., Nabar, S.).
"Valuation Properties of Earnings, Book Value, and Residual Income: The Case of Southeast Asian Countries"The Asian-Pacific Conference on International Accounting Issues' WellingtonNov.2005, (Boonlert-U-Thai, K.).
"Earnings Attributes and Investor Protection: International Evidence"The 2005 Illinois International Accounting Conference, Kobe University, Japan 2005, (Boonlert-U-Thai, K., Meek, G., Nabar, S.).
"Valuation Properties of Earnings, Book Value, and Residual Income: The Case of Four Southeast Asian Countries", The 2004 American Accounting Association Annual Meeting, Florida, USA 2004, (Boonlert-U-Thai, K.,Meek, G., Saudagaran, S.).
"An Examination of Timeliness of Corporate Financial Reporting: Empirical Evidence from the Stock Exchange of Thailand", The 2002 American Accounting Association Annual Meeting, Florida, USA 2002, (Boonlert-U-Thai, K., Patz, D., Saudagaran, S.).
Peer-Reviewed Academic/Professional Meeting Presentations
Textbooks
"Financial Report : Is It a Boast?",Chulalongkorn University Printing House,2006, (Sribunnak, V., Boonlert-U-Thai, K.).
"Accounting I",1&2Edition,1999, (Boonlert-U-Thai, K., Komutpong, T., Vichitsarawong., T.).
"Statement of Cash Flows",1&2Edition,1999, (Boonlert-U-Thai, K.).
Textbook Chapters
eBooks
Monographs
Research Grants
"The relative value relevance of U.S. GAAP and IFRS", 2016, (Boonlert-U-Thai, K., Duangploy, O.).
Working Papers
"An Investigation of Earnings Management Models Using Simulation", Present
"CEO Power and the Quality of Accounting Information", Present, (Jiraporn, P., Boonlert-U-Thai, K.).
"Earnings Attributes and Political Connection", Present, (Kang, T., Boonlert-U-Thai, K.).
"The Impact of Country Specific Factors and Culture on Earnings Attributes: International Evidence", Present, (Saudagaran, S., Boonlert-U-Thai, K.).
"Value Relevance of Accounting Numbers: Earnings, Book Value, and Operating Cash Flows", Present, (Saudagaran, S., Boonlert-U-Thai, K.).
"Accounting Conservatism and Politically Connected Family Firms", 2018, (with Kuntisook , K., Kang, T.).
"Accrual Quality: A New Approach", 2018, (Boonlert-U-Thai, K., Sen, P.K., Doogar, R.).
"Aggregate Discretionary Accruals and Future Market Returns: International Evidence", 2018, (Boonlert-U-Thai, K., Kang, T., Han, S., Eunyoung, L.).
"Awarded Sustainability Firms and Earnings Attributes", 2018, (Boonlert-U-Thai, K., Sen, S.K.).
"CEO Cash Compensation and Accounting Conservatism: A Trade-Off between Bonus and Salary Components", 2018, (with Sanoran, K., Pattanapanyasat, R.).
"Evolution in Value Relevance of Accounting Data: International Evidence", 2018, (Boonlert-U-Thai, K., Sen, P.K., Schabel, P.).
"Fundamental Valuation in Six Asian Countries: Role of Earnings, Book Value, and Dividends (Second round at JAAF)", 2018, (Boonlert-U-Thai, K., Saudagaran, S., Sen, P.K.).
"Market and Accounting Based Valuation Models around the World", 2018, (Saudagaran, S., Boonlert-U-Thai, K.).
"Real Earnings Management and Political Connection", 2018, (Kang, T., Boonlert-U-Thai, K.).
"Founding Family Ownership and Value Relevance of Accounting Information: Evidence from Thailand", 2017, (with Sen, P.K.).
"Valuation Properties of Earnings, Book Value, and Residual Income: The Case of Four Southeast Asian Countries", 2017, (with Saudagaran, S., Sen, P.K.).
"An Investigation of Earnings Management Models Using Simulation", 2013
"Market and Accounting Based Valuation Models around the World", 2013, (with Saudagaran, S.).
"The Impact of Country Specific Factors and Culture on Earnings Attributes: International Evidence", 2013, (with Saudagaran, S.).
"CEO Power and the Quality of Accounting Information", 2012, (with Jiraporn, P.).
"Earnings Attributes and Political Connection", 2012, (with Kang, T.).
"Real Earnings Management and Political Connection", 2012, (with Kang, T.).
Work-In-Progress
Competitive Research Awards Received
Professional Practice Standards or Public Policies
Case Studies
Online Teaching Courses
Software/Simulations
Non Peer-Reviewed Journals and Articles
Non Peer-Reviewed Proceedings Published
Non Peer-Reviewed Academic/Professional Meeting Presentations
Newspaper Articles
Books
"Principles of Accounting I", 13 Edition, Chulalongkorn University Printing House, Bangkok, Thailand, 2016, (Pongpatiroj, C., Toommanon, V., Boonlert-U-Thai, K.).
"Accounting I", 1&2 Edition, 1999, (Boonlert-U- Thai, K., Komutpong, T., Vichitsarawong, T.).
"Statement of Cash Flows", 1&2 Edition, 1999, (Boonlert-U-Thai, K.).
Book Chapters
Academic Promotion Materials
Reviews of Peer-Reviewed Journals
"Editorial Board", Journal of International Accounting, Auditing, and Taxation 2017-2019
"Editorial Board", International Journal of Commerce and Finance (IJCF) 2015-2019
"Editorial Board", Srinakharinwirot Research and Development (Journal of Humanities and Social Sciences) 2014-2019
"Journal Peer Review Committee", RMUTT Global Business Accounting and Finance Review (GBAFR) 2015-2019
"Ad Hoc Reviewer", Asian Review of Accounting 2017
"Editorial Board", Advances in International Accounting 2015-2016
"Ad Hoc Reviewer", Pacific Accounting Review 2010
"Ad Hoc Reviewe", International Journal of Accounting And Information Management 2008
Funded Research Reports
Patent
Others
"Accounting Conservatism and Future Investment Opportunities [Doctor of Philosophy in Accountancy]", 2014, (Nuanpradit, S., Boonlert-U-Thai, K.).
Teaching Information
Year Term CourseCode CourseName
2023 Semester/1 2601255 MANAGERIAL ACCOUNTING
2023 Semester/2 2601231 MANAGERIAL ACCOUNTING
2023 Semester/2 2601494 SEMINAR IN MANAGEMENT ACCOUNTING AND CONTROL
2023 Semester/2 2601894 DOCTORAL DISSERTATION SEMINAR
2023 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2023 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2022 Semester/1 2601255 MANAGERIAL ACCOUNTING
2022 Semester/2 2601231 MANAGERIAL ACCOUNTING
2022 Semester/2 2601494 SEMINAR IN MANAGEMENT ACCOUNTING AND CONTROL
2022 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2022 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2022 Int'l Semester/2 2601121 PRINCIPLES OF ACCOUNTING
2021 Semester/1 2601255 MANAGERIAL ACCOUNTING
2021 Semester/2 2601231 MANAGERIAL ACCOUNTING
2021 Semester/2 2601494 SEMINAR IN MANAGEMENT ACCOUNTING AND CONTROL
2021 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2021 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2020 Semester/1 2601255 MANAGERIAL ACCOUNTING
2020 Semester/2 2601231 MANAGERIAL ACCOUNTING
2020 Semester/2 2601494 SEMINAR IN MANAGEMENT ACCOUNTING AND CONTROL
2020 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2020 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2020 Int'l Semester/2 2601121 PRINCIPLES OF ACCOUNTING
2020 Int'l Semester/2 2601121 PRINCIPLES OF ACCOUNTING
2019 Semester/1 2601255 MANAGERIAL ACCOUNTING
2019 Semester/2 2601231 MANAGERIAL ACCOUNTING
2019 Semester/2 2601494 SEMINAR IN MANAGEMENT ACCOUNTING AND CONTROL
2019 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2019 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2019 Int'l Semester/2 2601121 PRINCIPLES OF ACCOUNTING
2019 Int'l Semester/2 2601121 PRINCIPLES OF ACCOUNTING
2018 Semester/2 2601231 MANAGERIAL ACCOUNTING
2018 Semester/2 2601494 SEMINAR IN MANAGEMENT ACCOUNTING AND CONTROL
2018 Int'l Semester/2 2601121 PRINCIPLES OF ACCOUNTING
2017 Semester/1 2601231 MANAGERIAL ACCOUNTING
2017 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2017 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2016 Semester/1 2601231 MANAGERIAL ACCOUNTING
2016 Semester/2 2601494 SEMINAR IN MANAGEMENT ACCOUNTING AND CONTROL
2016 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2016 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2015 Semester/1 2601115 FINANCIAL ACCOUNTING
2015 Semester/1 2601231 MANAGERIAL ACCOUNTING
2015 Semester/2 2601492 SEMINAR IN MANAGERIAL ACCOUNTING
2015 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2015 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2015 Trimester/2 2601515 MANAGEMENT ACCOUNTING
2015 Trimester/3 2601515 MANAGEMENT ACCOUNTING
2014 Semester/1 2601790 ACCOUNTING RESEARCH METHODOLOGY
2014 Semester/1 2601231 MANAGERIAL ACCOUNTING
2014 Semester/2 2601115 FINANCIAL ACCOUNTING
2014 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2014 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2014 Trimester/2 2601515 MANAGEMENT ACCOUNTING
2014 Trimester/3 2601515 MANAGEMENT ACCOUNTING
2013 Semester/1 2601113 PRINCIPLES OF ACCOUNTING
2013 Semester/1 2601790 ACCOUNTING RESEARCH METHODOLOGY
2013 Semester/2 2601231 MANAGERIAL ACCOUNTING
2013 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2013 Trimester/3 2601515 MANAGEMENT ACCOUNTING
2012 Semester/1 2601113 PRINCIPLES OF ACCOUNTING
2012 Semester/1 2601790 ACCOUNTING RESEARCH METHODOLOGY
2012 Semester/2 2601113 PRINCIPLES OF ACCOUNTING
2012 Semester/2 2601231 MANAGERIAL ACCOUNTING
2012 Int'l Semester/1 2601429 FINANCIAL REPORTING AND ANALYSIS
2012 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2012 Int'l Semester/2 2601121 PRINCIPLES OF ACCOUNTING
2012 Trimester/3 2601515 MANAGEMENT ACCOUNTING
2011 Semester/1 2601113 PRINCIPLES OF ACCOUNTING
2011 Semester/1 2601714 CONTEMPORARY ACCOUNTING THEORY
2011 Semester/2 2601231 MANAGERIAL ACCOUNTING
2011 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2011 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2011 Int'l Semester/2 2601121 PRINCIPLES OF ACCOUNTING
2011 Int'l Semester/2 2601429 FINANCIAL REPORTING AND ANALYSIS
2011 Trimester/2 2601515 MANAGEMENT ACCOUNTING
2011 Trimester/3 2601515 MANAGEMENT ACCOUNTING
2010 Semester/1 2601714 CONTEMPORARY ACCOUNTING THEORY
2010 Semester/1 2601113 PRINCIPLES OF ACCOUNTING
2010 Semester/1 2601113 PRINCIPLES OF ACCOUNTING
2010 Semester/2 2601515 MANAGEMENT ACCOUNTING
2010 Semester/2 2601113 PRINCIPLES OF ACCOUNTING
2010 Semester/2 2601231 MANAGERIAL ACCOUNTING
2010 Int'l Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2010 Int'l Semester/2 2601121 PRINCIPLES OF ACCOUNTING
2009 Semester/1 2601113 PRINCIPLES OF ACCOUNTING
2009 Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2009 Semester/1 2601121 PRINCIPLES OF ACCOUNTING
2009 Semester/1 2601714 CONTEMPORARY ACCOUNTING THEORY
2009 Semester/2 2601231 MANAGERIAL ACCOUNTING
2009 Semester/2 2601231 MANAGERIAL ACCOUNTING
2009 Semester/2 2601894 DOCTORAL DISSERTATION SEMINAR