• the duty of care, • duty of loyalty, • duty of good faith, • duty of confidentiality, • duty of prudence, • and duty of disclosure. • If a person violates their fiduciary duty, they are personally
of execution challenge: Firms capable of good audits but do not perform consistently. • Enhanced auditors report: implement for audits of December 2016 year-end financial statements; firms are starting
reasonableness of the capital increase, project feasibility, and cost-effectiveness of the investment due to limitations on information disclosure under a confidentiality agreement related to investment. For
whose quality is rarely assessed by customers (Firth 1993). An audit service can be explained by three attributes: 1. credence good, 2. search good and 3. experience good (Causholli and Knechel 2012
actively promote good governance and strengthen market surveillance. As 2004 also marked the conclusion of this government’s first term, looking back, it has been a productive four-year period. Several goals
.”) โดยไดนำสาระสำคัญมาจาก “Handling confidential, market-sensitive information: Principles of good practice” ที ่จัดทำโดย Governance Institute of Australia และ Australasian Investor Relations Association
, as well as discussion to establish an action plan relating to privacy protection and cybersecurity. Building capacity of Stakeholders Developing sustainable growth of the capital market Expanding
well as adequate and appropriate risk management, especially with regard to the confidentiality of the clients’ personal trading information and cyber security, to ensure that investors receive the
. Guidelines 6.3.1 The board should establish an information security system, including appropriate policies and procedures, to protect confidentiality, integrity, and availability of business information
KPI is key to the structuring of SLBs since it will be the expression of the level of ambition the issuer is ready to commit to, and thus considers realistic. SPTs must be set in good faith and the