not implemented, has the reasons for departure been documented? If no, how does the firm ensure that difficult or contentious matters have been resolved appropriately? Are the nature, scope and
generally the case, it may not be applicable in the context of our research. The reason for this is that our key variables show little change over time, making a firm-fixed-effects analysis difficult. To
in a timely manner. • The audit firm should specify or provide example on matters where the consultation is expected and reinforce the firm culture that the consultation on difficult or contentious
findings, it seems difficult to draw a clear-cut conclusion on whether CSR as a whole has a positive, negative, or neutral effect on firm value. When socially responsible investors and corporate managers are
The Exclusion of Investment Management for Private Equity Firm from Securities Business in the Category of Private Fund Management
A String of Earnings Increases, Future Earnings Uncertainty, and Firm Fundamentals* Sarayut Rueangsuwan † Kasetsart University, Thailand August 2015 Abstract Prior literature on meeting or beating
Audit Firm Name: Subject : Leadership Responsibility Prepared by Date LEADERSHIP RESPONSABILITIES FOR QUALITY WITHIN THE FIRM Particulars Reference / Guidance Notes Description 1 Who is the ultimate
Audit Firm Name: Subject : Monitoring Prepared by Date Particulars Reference /Guidance Notes Description A Monitoring the Firm’s Quality Control Policies and Procedures 1 Does the whole firm perform
Audit Firm Name: Subject : Human Resources Prepared by Date Particulars Reference /Guidance Notes Description A Human Resources Planning 1 Is the firm’s human resource planning in line with the
Audit Firm Name: Subject: DOCUMENTATION Prepared By: …………. Date: ……………….. Documentation Sr. Particulars Reference / Sr. Particulars Reference / Guidance Notes Description 1 How does the firm document