GENERAL INFORMATIONเทสเทส
Name : Assoc. Prof. Dr. Kanyarat Sanoran  
Name (Thai) : รศ. ดร. กัญญารัตน์ สานโอฬาร
Academic Title : Associate Professor
Department/Program : Accountancy
EDUCATION INFORMATION
Year Degree Major University Country
2016 Certificate, Directors Accreditation Program (DAP) - Thai Institute of Directors Association (IOD) Thailand
2016 Certified Practising Accountant (CPA) - CPA Australia Australia
2014 Doctor of Philosophy Accounting The University of New South Wales Australia
2006 Master of Business Administration Finance Thammasat University Thailand
2005 Certified Public Accountant (CPA) - Thailand Federation of Accounting Professions (TFAC) Thailand
2002 Bachelor of Accountancy (First Class Honors) Accounting Information System Chulalongkorn University Thailand
INTELLECTUAL CONTRIBUTIONS
Peer-Reviewed Journal Articles
"Intellectual Capital in Accounting and Auditing: Assessing the Alignment of Continuous Professional Development Programs with Emerging Skill", Journal of Infrastructure, Policy and Development, 8(5) : 3927, May.2024, (Sanoran, K., Singhasomboon, K.).
"Initial Implementation of Data Analytics and Audit Process Management", Sustainability, Jan.2023, (Sanoran, K.L., Ruangprapun, J.).
"Transmission Mechanisms of Executive Compensation to Cost of Equity Capital", Global Business & Finance Review, 27(4) : 108-117, Aug.2022, (Sanoran, K.L.).
"Lessening Effects of SOX on the Relationship between Executive Compensation Components and Cost of Equity Capital", International Journal of Financial Studies, 10(3) : 1-12, Jul.2022, (Sanoran, K.L.).
"Audit Partner Industry Specialization and the Cost of Debt: Evidence from Thailand", Journal of International Accounting Research, 21(3) : 127–146, May.2022, (Sanoran, K.L.).
"Corporate Sustainability and Sustainable Growth: The Role of Industry Sensitivity", Finance Research Letters, Dec.2022, (Sanoran, K.L.).
"National Culture and Saving: How Collectivism, Uncertainty Avoidance, and Future Orientation Play Roles", Global Finance Journal, 50 : 1-11, Nov.2021, (Srivisal, N., Sanoran, K.L., Bukkavesa K.).
"What Matters in Cost Of Debt: Audit Partner Public-Client Specialization or Busyness?", Managerial Auditing Journal, 35(9) : 1379-1399, Dec.2020, (Sanoran, K.L.).
"Auditors’ going concern reporting accuracy during and after the global financial crisis", Journal of Contemporary Accounting and Economics, 14 : 164-178, Aug.2018, (Sanoran, K.L.).
Editorial-Reviewed Journal Articles
Peer-Reviewed Academic/Professional Meeting Proceedings
"Audit partner industry specialization and cost of debt around the global financial crisis: Evidence from Thailand"The Eighth International Conference of the Journal of International Accounting Research (JIAR), 1-43Jun.2021, (Sanoran, K.L.).
"The relationship between national culture and savings rate: Effects of institutional collectivism, uncertainty avoidance, and future orientation"2020 Accounting and Finance Association of Australia and New Zealand (AFAANZ) Virtual ConferenceJul.2020, (Sanoran, K.L., Bukkavesa, K.).
"What Matters in Cost of Debt: Audit Partner Public-Client Specialization or Busyness?"2019 Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, 1-30, Brisbane, Australia Jul.2019, (Sanoran, K.L.).
"CEO Cash Compensation and Accounting Conservatism"Journal of Contemporary Accounting and Economics (JCAE) Annual Symposium 2018, Bali, Indonesia Jan.2018, (Sanoran, K.L., Pattanapanyasat, R., Boonlert-U-Thai, K.).
"Auditors’ going concern reporting accuracy during and after the global financial crisis", 2017 Accounting and Finance Association of Australia and New Zealand (AFAANZ) ConferenceJul.2017, (Sanoran, K.L.).
"Effects of executive compensation components on cost of equity capital", Journal of Contemporary Accounting and Economics (JCAE) Annual Symposium 2017Jan.2017, (Sanoran, K.L.).
"Effects of Executive Compensation Components on Earnings Management and Cost of Equity Capital"2016 Accounting and Finance Association of Australia and New Zealand Conference, Gold Coast, Australia Jul.2016, (Sanoran, K.L., Wong, L.).
"Auditors’ going concern opinions and reporting accuracy during and after the global financial crisis", Journal of Contemporary Accounting and Economics (JCAE) Annual Symposium 2016Jan.2016, (Sanoran, K.L.).
"Executive Compensation and Going Concern Audit Report"Global Emerging Scholar Research Workshop, American Accounting Association Annual Meeting 2014, American Accounting Association, Atlanta, USA Aug.2014, (Sanoran, K.).
Peer-Reviewed Academic/Professional Meeting Presentations
Textbooks
"Managerial Accounting",15thEdition,McGraw-Hill Education,Bangkok,2017, (Nantaporn, B., Hawat, P., Chookhiatti, S., Sribunnak, V., Shutibhinyo, W., Sanoran, K.).
"Managerial Accounting",12thEdition,McGraw-Hill Education,Bangkok,2008, (Nantaporn, B., Hawat, P., Chookhiatti, S., Sribunnak, V., Shutibhinyo, W., Sanoran, K.).
Textbook Chapters
eBooks
Monographs
Research Grants
"The Impact of the Sarbanes-Oxley Act of 2002 on Audit Fees and Audit Quality: Evidence from Thailand, ทุนพัฒนาอาจารย์ใหม่/นักวิจัยใหม่ (กองทุนรัชดาภิเษกสมโภช)", Apr.2015-Apr.2016, (Sanoran, K.).
Working Papers
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
"Changes and Challenges Facing Accounting and Auditing Education", Thai Accounting Association 17 : 34-37, May.2021, (Sanoran, K.L.).
"ทฤษฎีทางเศรษฐศาสตร์ ผลลัพธ์จากงานวิจัย และการปฏิบัติงานตรวจสอบบัญชี", Thai Accounting Association 13 : 22-25, Nov.2017, (Sanoran, K.L., Chiwamit, P., Sakchuenyos, P.).
"Business Sustainability and Corporate Governance", Thai Accounting Association 12Nov.2016, (Sanoran, K.).
"Executive Compensation Structure, Moderating Effects of the Sarbanes-Oxley Act of 2002, and Going Concern Modified Audit Report", Thai Accounting Association 10Nov.2014, (Sanoran, K.).
"Carbon Tax and Emissions Trading Scheme (ETS) & Assurance Engagements on Greenhouse Gas Statements", Thai Accounting Association 8 : 33-35, Mar.2012, (Sanoran, K.).
Non Peer-Reviewed Proceedings Published
Non Peer-Reviewed Academic/Professional Meeting Presentations
Newspaper Articles
Books
Book Chapters
Academic Promotion Materials
Reviews of Peer-Reviewed Journals
Funded Research Reports
Patent
Others
Teaching Information
Year Term CourseCode CourseName
2023 Semester/1 2601255 MANAGERIAL ACCOUNTING
2023 Semester/1 2601361 AUDITING
2023 Semester/1 2601361 AUDITING
2023 Semester/1 2601826 DISSERTATION
2023 Semester/2 2601255 MANAGERIAL ACCOUNTING
2023 Semester/2 2601826 DISSERTATION
2023 Int'l Semester/1 2601322 AUDITING
2023 Int'l Semester/2 2601322 AUDITING
2022 Semester/1 2601255 MANAGERIAL ACCOUNTING
2022 Semester/1 2601361 AUDITING
2022 Semester/1 2601361 AUDITING
2022 Semester/1 2601826 DISSERTATION
2022 Semester/2 2601255 MANAGERIAL ACCOUNTING
2022 Semester/2 2601826 DISSERTATION
2022 Int'l Semester/1 2601322 AUDITING
2022 Int'l Semester/2 2601322 AUDITING
2021 Semester/1 2601255 MANAGERIAL ACCOUNTING
2021 Semester/2 2601361 AUDITING
2021 Semester/2 2601361 AUDITING
2021 Int'l Semester/1 2601322 AUDITING
2021 Int'l Semester/2 2601322 AUDITING
2020 Semester/1 2601361 AUDITING
2020 Semester/2 2601796 SEMINAR IN AUDITING RESEARCH
2020 Semester/2 2601255 MANAGERIAL ACCOUNTING
2020 Int'l Semester/1 2601322 AUDITING
2020 Int'l Semester/2 2601322 AUDITING
2019 Semester/1 2601361 AUDITING
2019 Semester/1 2601255 MANAGERIAL ACCOUNTING
2019 Semester/2 2601796 SEMINAR IN AUDITING RESEARCH
2019 Int'l Semester/1 2601322 AUDITING
2019 Int'l Semester/2 2601322 AUDITING
2018 Semester/1 2601231 MANAGERIAL ACCOUNTING
2018 Semester/1 2601361 AUDITING
2018 Semester/2 2601255 MANAGERIAL ACCOUNTING
2018 Semester/2 2601493 SEMINAR IN FINANCIAL REPORTING AND ASSURANCE
2018 Int'l Semester/1 2601322 AUDITING
2018 Int'l Semester/2 2601322 AUDITING
2017 Semester/1 2601361 AUDITING
2017 Semester/1 2601255 MANAGERIAL ACCOUNTING
2017 Semester/2 2601255 MANAGERIAL ACCOUNTING
2017 Semester/2 2601493 SEMINAR IN FINANCIAL REPORTING AND ASSURANCE
2017 Int'l Semester/1 2601322 AUDITING
2017 Int'l Semester/2 2601322 AUDITING
2016 Semester/1 2601231 MANAGERIAL ACCOUNTING
2016 Semester/1 2601361 AUDITING
2016 Semester/2 2601255 MANAGERIAL ACCOUNTING
2016 Semester/2 2601493 SEMINAR IN FINANCIAL REPORTING AND ASSURANCE
2016 Int'l Semester/1 2601123 INTERMEDIATE ACCOUNTING I
2016 Int'l Semester/1 2601123 INTERMEDIATE ACCOUNTING I
2016 Int'l Semester/1 2601322 AUDITING
2016 Int'l Semester/2 2601322 AUDITING
2015 Semester/1 2601231 MANAGERIAL ACCOUNTING
2015 Semester/1 2601361 AUDITING
2015 Semester/2 2601491 SEMINAR IN AUDITING AND INTERNAL AUDIT
2015 Semester/2 2601255 MANAGERIAL ACCOUNTING
2015 Semester/2 2601894 DOCTORAL DISSERTATION SEMINAR
2015 Int'l Semester/1 2601120 FINANCIAL ACCOUNTING
2015 Int'l Semester/2 2601223 INTERMEDIATE ACCOUNTING II
2015 Trimester/1 2601512 FINANCIAL ACCOUNTING
2014 Semester/1 2601231 MANAGERIAL ACCOUNTING
2014 Semester/1 2601361 AUDITING
2014 Semester/2 2601112 INTRODUCTION TO FINANCIAL ACCOUNTING
2014 Semester/2 2601255 MANAGERIAL ACCOUNTING
2014 Int'l Semester/1 2601120 FINANCIAL ACCOUNTING
2014 Int'l Semester/2 2601223 INTERMEDIATE ACCOUNTING II
2009 Semester/1 2601115 FINANCIAL ACCOUNTING