expertise (Cenker & Nagy, 2008) - clients’ financial restatements regarding fraud or changing from reporting profit to reporting loss (Y. Huang & Scholz, 2012) Literature review- Audit firm change Cons: - For

2. Mr. SHINE BUNNAG CHAIRMAN OF THE EXECUTIVE DIRECTORS / VICE CHAIRMAN OF THE BOARD OF DIRECTORS / CHIEF EXECUTIVE OFFICER 3. Mr. SOMCHAI MEESEN DIRECTOR 4. Mr. KA MING JACKY LAM DIRECTOR 5. Mr

etc. AFS has more expertise in such technologies and systems in Japan and thus AFS could provide the full support on new technologies to ASB Cambodia in the long run. Note: Exchange rate as of January

Accelerated Climate Transitions Programme, which support knowledge and expertise sharing and regular practices on financial technology and sustainable finance.  Ms. Ruenvadee Suwanmongkol, Secretary-General of

have the relevant expertise and experience in the area which they are reviewing. The external reviewers’ credentials and scope of review conducted must be made publicly accessible from a website

because the purchasers possess the sophisticated knowledge, ability, expertise and many years of experiences in the business of wood manufacturing and distributing as well as other related businesses such

was a reasonable and appropriate transaction to the Company. The Company had no control due to the Company holds only 17.39% of the total shares and had no expertise personnel, in the business of mills

Public Company Limited 33.33% - * The reason for Mr.Parit Teekakirikul to hold 33.33% shares due to the fact that Mr. Parit has full experience and expertise on the real estate industry and as an advisor

selection to post-offering reports, on a voluntary basis which is in line with international guidelines. Such external review provider must have relevant expertise and experience in the area to be reviewed

Electric Corporation in Japan has knowledge and expertise in this production technology for a long time. In order to make a proper change of the c ompany’s production methods at this time, therefore, it is