specified by law, and at least two of whom having management experience at listed or securities firms. Expert board members each hold office for four-year term and upon completion of their term may be
formulate government policy and suggest corporate action and to facilitate firm value in emerging market countries at times of heighten GPR. 6 ❑ Sample consists of firms from 14 emerging countries classified
improvements on quality controls of audit firms with only few exceptions where the remedies of some deficiencies are unavoidably time-consuming due to the need to adjust the firms’ audit manuals and staff
adjustments. 2. To investigate factors affecting adjustments. 3. To provide suggestions to improve the quality of financial reporting for Thai listed firms and regulators. 1. Characteristics 3. Suggestions2
good corporate governance principles in the 2015 Annual General Meeting (AGM) of listed firms. In 2015, TIA agrees with the criteria set by institutional investors; for instance, GPF and AIMC that TIA
assessments which show that publicly listed Thai firms have efficiently met the ASEAN standards in the area of CG implementation and maintained the leading position in the region for the past three consecutive
development. Out of the total 550 participating ASEAN firms, two Thai firms are among TOP 5 while 24 Thai companies, up by six from 2013, are among TOP 50, Dr. Bandid Nijathaworn, President & CEO of the Thai
audit firms in the capital market to disclose firm inspection reports on SEC website SEC Secretary-General Ruenvadee Suwanmongkol said: “The SEC gives priority to the audit quality control system of audit
have expressed interest and discussed with SEC the possibility of offering the services. These securities firms can provide advice on attractive digital assets for investment to customers and invest
of liabilities in the application for business rehabilitation. The special audit must be conducted by an auditor from any of the Big Four audit firms, and the results of which must be reported to the