Phonsumlissakul K, Audsabumrungrat J. Guidance is Not Always Better: The Effect of Structured Guidance and Skepticism on Auditors’ Planning Materiality. TU Review [internet]. 2021 Apr. 27 [cited 2025 Jan. 25];24(1):19-36. available from: https://sc01.tci-thaijo.org/index.php/tureview/article/view/239875