qualified audit personnel and inability to react to changes of professional standards and more complicated structural transactions, will also be addressed to support market readiness for current dynamic
supervision 2.6 Quality Assurance & Review Increasingly, complicated transactions in the financial market especially those in connection with listed companies and intermediaries such as securities houses have
company. Integrated business reporting should be in a form that investors can reasonably be expected to understand. For example, complicated technical terms should be explained and care should be taken to
complicated, and for the most part the existing laws do not cover all new ways of committing an offense in the capital market. Legal provisions applied to some cases are unclear and open to interpretation
offers or more challenging responsibilities to serve the young generation’s need. Inappropriate performance evaluation The SEC observed that in some audit firms, audit quality had yet to be a key factor in
sophisticated machine learning. JEL Classification: C45, G34, M14 Keywords: corporate culture, board gender diversity, female directors, corporate governance, machine learning, textual analysis, agency theory 2
case of movement or changes in transactions. This significantly decrease the time of each process because each activity in the Capital Market has complicated process and steps regarding document
involving with complicated transactions, audit works need competent audit teams under quality assurance system. To lift up confidence in the Thai capital market, audit firms should place priorities on
signs MOU with Central Institute of Forensic Science to increase efficiency in testing evidence of offenses in the capital market. capital market are complicated and finding the evidence is difficult
(ThaiCERT). Given the more sophisticated cyber risks, financial institutions as service providers, and customers as users, are increasingly vulnerable to losses. In terms of cyber security readiness, however