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INTELLECTUAL CONTRIBUTIONS
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Peer-Reviewed Journal Articles
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"External audit quality, auditor selection and hostile takeovers: Evidence from half a century", managerial finance, Apr.2024, (Boonlert-U-Thai, K., P. Jiraporn, S. Papangkorn, and P. Jiraporn).
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"Hostile Takeover Threats, Managerial Myopia and Asset Redeployability", corporate governance, 23(1) : 169-188, Feb.2023, (• Chatjuthamard, P., K. Boonlert-U-Thai, P. Jiraporn, A. Uyar, and M. Kilic).
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"Influence of external and internal auditors on key audit matters (KAMs) reporting in Thailand", Cogent Business & Management, 10Dec.2023, (Boonlert-U-Thai, K. and M. Suttipun).
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"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.).
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"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.).
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"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.).
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"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.).
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"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.).
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"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.).
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"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.).
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"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.).
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"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.).
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"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.).
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"Accounting for Investment", Journal of Commerce-Burapha Review, 7(1) : 9-28, Jan.2012-Jun.2012, (Chatraphorn, P., Boonlert-U-Thai, K., Kiattikulwattana, P.).
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"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.).
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"Earnings Management, Investor Protection, and National Culture", Journal of International Accounting Research, 6(2) : 35-54, Jul.2007, (Nabar, S., Boonlert-U-Thai, K.).
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"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.).
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"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).
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"International Accounting: Harmonization in Financial Reporting", Chulalongkorn Business Review, 2000, (Boonlert-U-Thai, K.).
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"Accounting for Investments Under Thai’s GAAPs.", Chulalongkorn Business Review, 1998, (Boonlert-U-Thai, K).
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"Cash, Working Capital, and Quality of Earnings", Chulalongkorn Business Review, 1998, (Boonlert-U-Thai, K.).
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"Accounting for Zero-Coupon Bond.", Chulalongkorn Business Review, 1997, (Boonlert-U-Thai, K.,Toommanon, V.).
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Editorial-Reviewed Journal Articles
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"Principles of Accounting I", 13 Edition, Chulalongkorn University Printing House, Bangkok, Thailand, 2016, (Pongpatiroj, C., Toommanon, V., Boonlert-U-Thai, K.).
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"Accounting I", 1&2 Edition, 1999, (Boonlert-U- Thai, K., Komutpong, T., Vichitsarawong, T.).
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"Statement of Cash Flows", 1&2 Edition, 1999, (Boonlert-U-Thai, K.).
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"Financial Report : Is It a Boast?",Chulalongkorn University Printing House,2006, (Sribunnak, V., Boonlert-U-Thai, K.).
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"Accounting I",1&2Edition,1999, (Boonlert-U-Thai, K., Komutpong, T., Vichitsarawong., T.).
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"Statement of Cash Flows",1&2Edition,1999, (Boonlert-U-Thai, K.).
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Peer-Reviewed Academic/Professional Meeting Proceedings
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"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.).
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"Political Connections and Accounting Conservatism"American Accounting Association 2009 Annual Meeting and ConferenceAug.2009, (Boonlert-U-Thai, K.).
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"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.).
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"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.).
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"Accounting Conservatism and Controlling Shareholder Characteristics: Empirical Evidence from Thailand"9th Annual conference, Asian Academic Accounting Association, the emirate of Dubai, UAE Dec.2008
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"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.).
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"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.).
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"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.).
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"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.).
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"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.).
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"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.).
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"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.).
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Peer-Reviewed Academic/Professional Meeting Presentations
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Non Peer-Reviewed Journals and Articles
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Non Peer-Reviewed Proceedings Published
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Non Peer-Reviewed Academic/Professional Meeting Presentations
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"The relative value relevance of U.S. GAAP and IFRS", 2016, (Boonlert-U-Thai, K., Duangploy, O.).
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"An Investigation of Earnings Management Models Using Simulation", Present
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"CEO Power and the Quality of Accounting Information", Present, (Jiraporn, P., Boonlert-U-Thai, K.).
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"Earnings Attributes and Political Connection", Present, (Kang, T., Boonlert-U-Thai, K.).
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"The Impact of Country Specific Factors and Culture on Earnings Attributes: International Evidence", Present, (Saudagaran, S., Boonlert-U-Thai, K.).
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"Value Relevance of Accounting Numbers: Earnings, Book Value, and Operating Cash Flows", Present, (Saudagaran, S., Boonlert-U-Thai, K.).
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"Accounting Conservatism and Politically Connected Family Firms", 2018, (with Kuntisook , K., Kang, T.).
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"Accrual Quality: A New Approach", 2018, (Boonlert-U-Thai, K., Sen, P.K., Doogar, R.).
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"Aggregate Discretionary Accruals and Future Market Returns: International Evidence", 2018, (Boonlert-U-Thai, K., Kang, T., Han, S., Eunyoung, L.).
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"Awarded Sustainability Firms and Earnings Attributes", 2018, (Boonlert-U-Thai, K., Sen, S.K.).
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"CEO Cash Compensation and Accounting Conservatism: A Trade-Off between Bonus and Salary Components", 2018, (with Sanoran, K., Pattanapanyasat, R.).
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"Evolution in Value Relevance of Accounting Data: International Evidence", 2018, (Boonlert-U-Thai, K., Sen, P.K., Schabel, P.).
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"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.).
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"Market and Accounting Based Valuation Models around the World", 2018, (Saudagaran, S., Boonlert-U-Thai, K.).
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"Real Earnings Management and Political Connection", 2018, (Kang, T., Boonlert-U-Thai, K.).
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"Founding Family Ownership and Value Relevance of Accounting Information: Evidence from Thailand", 2017, (with Sen, P.K.).
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"Valuation Properties of Earnings, Book Value, and Residual Income: The Case of Four Southeast Asian Countries", 2017, (with Saudagaran, S., Sen, P.K.).
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"An Investigation of Earnings Management Models Using Simulation", 2013
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"Market and Accounting Based Valuation Models around the World", 2013, (with Saudagaran, S.).
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"The Impact of Country Specific Factors and Culture on Earnings Attributes: International Evidence", 2013, (with Saudagaran, S.).
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"CEO Power and the Quality of Accounting Information", 2012, (with Jiraporn, P.).
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"Earnings Attributes and Political Connection", 2012, (with Kang, T.).
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"Real Earnings Management and Political Connection", 2012, (with Kang, T.).
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Competitive Research Awards Received
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Professional Practice Standards or Public Policies
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Reviews of Peer-Reviewed Journals
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"Editorial Board", Journal of International Accounting, Auditing, and Taxation 2017-2019
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"Editorial Board", International Journal of Commerce and Finance (IJCF) 2015-2019
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"Editorial Board", Srinakharinwirot Research and Development (Journal of Humanities and Social Sciences) 2014-2019
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"Journal Peer Review Committee", RMUTT Global Business Accounting and Finance Review (GBAFR) 2015-2019
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"Ad Hoc Reviewer", Asian Review of Accounting 2017
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"Editorial Board", Advances in International Accounting 2015-2016
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"Ad Hoc Reviewer", Pacific Accounting Review 2010
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"Ad Hoc Reviewe", International Journal of Accounting And Information Management 2008
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Academic Promotion Materials
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"Accounting Conservatism and Future Investment Opportunities [Doctor of Philosophy in Accountancy]", 2014, (Nuanpradit, S., Boonlert-U-Thai, K.).
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