the Principles and the more specific Guidelines are often used by ICGN members as a benchmark in assessing investee company governance practices, in voting guidelines and are referenced by academia and
, international or foreign. In assessing the effectiveness of the company’s internal controls and risk management, the board should consider the results of internal controls and risk management at its subsidiaries
effects of board gender diversity on other aspects of firm performance. We address this gap in the literature by investigating the influence of board gender diversity on company culture. Corporate culture
auditor appointed by an audit firm is unable to perform audit work for a listed company and the audit firm has an insufficient number of auditors in the capital market to handle the situation, the listed
accounting and auditing standards. The event aims to promote audit regulator and audit firm cooperation, boost audit quality in the region while enhance reliability of financial reports of companies in ASEAN
resembles the international supervisory framework. The audit quality control regulatory shall be performed at both individual auditor level and firm level. In order to enhance quality and reliability of the
. Signature of the applicant is required. Certification of audit firm's leader . Signature of audit firm's leader is required. Form 61-2F Certification and consensus of audit firm in the form as publicized in
audit firm's leader . Signature of audit firm's leader is required. Form 61-2F Certification and consensus of audit firm in the form as publicized in the SEC's website. Signatures of audit firm's leader
tradable opportunities in the market and makes the index a more liquid investment. Illustration based on EDHEC (2006), “Assessing the Quality of Stock Market Indices: Requirements for Asset Allocation and
a crowdfunding system; (2) crowdfunding must be conducted through a funding portal approved by SEC and the funding portal must have a system for assessing creditworthiness and risks of debenture