review responsibility of her audit group. She had the authorized access to view the draft financial statements in the EY information system and disclosed the inside information of the three companies to

. 10240 Email: pariyada.s@nida.ac.th Vol.7 No.2/2013 Persistence of Equity Mutual Fund Performance in Thailand Sorasart Sukcharoensin* and Pariyada Sukcharoensin** Abstract This study investigates the

such as push selling or unsuitable distribution of financial products are found as a common area of concern arises in many jurisdictions, which poses challenge to the regulators. In this view, members

the view that the “Aom No.5” campaign, with the integrated efforts of the AIMC, investment management companies, mutual fund brokers, related associations, the SET and the SEC, can help not only

auditing the issues related to fraud risks and revenue recognition. In addition, the ongoing challenge to be urgently addressed was to increase the number of auditors with a view to accommodating the growth

countries were accordingly held to enhance the cooperation and consultation with a view to accomplishing comparable quality of audit work and financial reports across the region.The 3rd ASEAN Audit Inspection

comprehensive with a view to be the information infrastructure for the financial and capital markets to support rapid technological change and promote new innovations, including research in the capital market

creation of values for investors, businesses and the society as a whole.?In view of the above, the SEC has launched a regulatory reform project to review and streamline regulations currently in use. Experts

The meeting discussed significant and challenging issues such as harmful, but legal conduct. In this regard, the SEC Secretary-General shared her view on the importance of information disclosure

approved, in which case ADAM will have to deduct the payment of such expenses from the deposit of 18.5 milion baht. In this regard, the Board of Directors and the Audit Committee view that the proposed