several variables that may influence corporate culture. In particular, we include firm size (Ln of total assets), profitability (EBIT/total assets), leverage (total debt/total assets), investments (capital

equities ratio Firm size ln_TA Natural logarithm of total assets Growth Rate Growth (Revenuest-Revenuest-1)/Revenuest-1 Industry INDUSF Industry fixed effect Country COUNF Country fixed effect Year YF Year

measured by the ratio of cash to property, plant and equipment. • AGE, firm age, is estimated by the number of years that the firm has been listed in the Thai stock market. • SIZE, firm size, is measured by

Characteristics Audit Report Timeliness Audit Quality Sample Size 2,116 firm-year observations from 484 companies (2012-2016), listed on the Stock Exchange of Thailand Our sample Non-Funds and Trustees Exclude

, (2563); อรทยั ช านาญกิจ, (2558) H5 H6 H7 Firm Size Audit Research Framework and Literature Disclosur e + I n f o r m a t i o n A s ym m e t r y T h e o r y ( G a r c í a - S a n c h e z a n d M a r t i n

mistakes is increasing. The auditor may re-evaluate risk levels of the client and understand client’s risks better. Firm size also has a negative relationship with the number of adjustments detected by

singular family-firm corporate governance framework possible? - ‘One-size-fits-all’ or differentiation? • Defining the ‘familiness’ concept. - Iravaa and Moores (2010, p.1) - “idiosyncratic firm-level bundle

policies and procedures are in place when there is threat related to fees in relative size (‘fee dependency’). No policies and procedures are in place when considering the independence if the firm having a

proposition that CSR activities positively affect firm value. Strikingly, the size of the CSR effect in models 7 to 9 (0.257, 0.269, and 0.240) is much larger than that of the estimated coefficient of social

Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in