indicating that rules or conditions to be waived are immaterial to the consideration of that case; (b) There is certain limitation under any other law causing the company unable to comply with rules or
offence or liability under the Securities and Exchange Act The characteristics, examples and the limitation period of the civil cases which may be requested for a Class Action in order to deal with the
AI to rectify their 2014 financial statements as the auditors were unable to express opinions due to limitation on scope of audit imposed by the companies’ managements arising from lack of efficiency
: 0.8% complaint rate • Treatment: 1.33% complaint rate Robust: Exclude California, NY, Wyoming,
No limitation of holdings: (1) Tax-exempted institutional investors operating as a Collective Investment Scheme (CIS) such as the Government Pension Fund, Social Security Fund, Provident Funds, and
No limitation of holdings: (1) Tax-exempted institutional investors operating as a Collective Investment Scheme (CIS) such as the Government Pension Fund, Social Security Fund, Provident Funds, and
(Exclude Gain (Loss) on exchange rate) 406 308 98 31.7% Net profit (loss) attributable to equity holders Margin (%) (Exclude Gain (Loss) on exchange rate) 6.0% 5.5% 0.5% http://www.aapico.com/ http
internal control environment. · Whether the client is aggressively concerned with maintaining the firm’s fees as low as possible. · Indications of an inappropriate limitation in the scope of work
accounting standards and the internal control environment. - Whether the client is aggressively concerned with maintaining the firm’s fees as low as possible. - Indications of an inappropriate limitation in
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