. Sample and data collection Our final sample included 585 firm- year observations (334 companies traded in the Stock Exchange of Thailand) for the period 2016–2017, two years after the implementation of

quality control standards, and to plan for quality improvement of audit firms outside the capital market. Moreover, in December 2020, the SEC gave a lecture on the topic of observations on audit quality

number is 2,319 DATA DEREGISTRATION • Form ADV-W identifies de-registrants ADVISER PUBLIC RECORD: EXAMPLES MAIN FINDINGS MAIN FINDINGS Treatment observations (Medium size, 2012 onwards): • Non-treatment

Behavioral control N N Y Y Y Observations 619 619 556 556 556 R-squared 0.006 0.034 0.036 YES 0.036 Notes: This table shows the regression result from the first experiment where participants were asked to

Committee meetings and attendance record for each of the Audit Committee members.  Opinions or overall observations that the Audit Committee has found during the performance of its duties according to the

the adequacy of the internal control system. ​(2) The external auditor’s opinions on financial reporting, observations on the internal control system, and any other observations through other channels

point is chosen… Representativeness bias … People often make predictions on the basis of only a few observations, when these observations are not representative… Framing bias … As people have limited

*** -3.4018** -4.0331*** (0.9089) (1.2039) (1.1529) (1.4860) (1.1930) Fund owned by bank 15.3721*** 13.7992*** 14.2213*** 13.5981*** 16.4218*** (2.5327) (3.1170) (3.3788) (4.7934) (3.4035) Observations 2,144

สอบทาน รวมถึงรายการท่ีถูกสอบทาน 3. ส่วนท่ี 1: Inspection Observations รายงานข้อสังเกตจากการสอบทาน ส่วนที่ 1A: Audits with Unsupported Opinion รายงานข้อบกพร่องท่ีเกิด จากการท่ีงานสอบบัญชีไม่มีหลักฐานการ

fixed effects, • 𝛿𝑡 the time fixed effects, • 𝑇𝐼𝐶𝐾𝑝 an indicator variable which is equal to 1 for observations that represent threshold price levels (one indicator for each threshold) • 𝑋𝑖 a