increase from the previous inspection cycle by six percent. These facts suggested that retention of competent and capable staff is always a challenge for the audit firms. Over the years, most audit firms

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

difficulty for domestic businesses to raise their prices. The Thai baht averaged at 33.39 THB/USD in the third quarter, appreciating from 34.84 THB/USD in the same period last year and 34.30 THB/USD in the

depend on the location and the use of assets. Consultancy Fee Income, the price is fixed by costing plus with reasonable profit which depends on the difficulty and the scope of service in personnel. 3

January 2020 represented an effective markdown of about 1.7% of sales. Lockdowns implemented by many countries due to COVID-19 caused difficulty in the supply chain, which led to deferrals of some order

rising cost of land becomes a major risk for operating a real estate business. Additionally, the difficulty of finding a good location of land with reasonable price point in central Bangkok has arisen

risk for operating a real estate business. Additionally, the difficulty of finding a good location of land with reasonable price point in central Bangkok has arisen. With regarding to the competition

Company’s major export countries, e.g. Cambodia where flood caused transportation difficulty and China where some distributor had weak performance. In addition, Thai baht was stronger than currencies of the

the delay in ownership transfer in a certain number of our customers and lockdown policy implemented in various countries causing difficulty for real estate foreign buyers to proceed the ownership

burden to investors, which could develop into an obstacle for accessing investment services and products in the capital market. SEC therefore is proposing the regulations on the use of a single form for