of audit firms has been an ongoing challenge, as a result of high turnover rates, coupling with low interests in this profession. With this concern in mind, the SEC and the Association of Chartered
regulatory concern, both global & national level Responding to climate change focus Growing institutional and retail investors interest Shifting consumer preferences and embedding in business increasing global
encouraged audit firms without an international network to form a coalition to share academic supports among themselves. For example, a joint development of an audit program, joint training sessions, and
, audits of revenue recognition based on the percentage of completion method, and assessments of the appropriateness of management’s use of going concern assumption. Our root cause analysis has revealed that
Thailand Education • MBA, University of Iowa, U.S.A. • Ph.D. in Accountancy (Honorary), Thammasat University 2. Prof. Hiran Radeesri Position • Honorary Member, Thammasat University Council • Academic Member
Trading (HFT) Regulatory Framework HFT ท าให้รายย่อยลงทุนยาก/เสียเปรียบ? 15 Academic research is mixed on the contribution of high-frequency traders to transaction costs. It is crucial to evaluate whether
pressure to meet directly with board members on sustainability topics of mutual concern. The pressures on investors to increase their levels of engagement with companies (and also with regulators and other
to the students, granted scholarships to students with excellent academic achievement, and provided attractive internship opportunities to students to give them hands-on experience with the audit works
Technical Working Groups (TWGs) and Industry Working Groups (IWGs), and through public consultation. The TWGs comprise academic and research institutions, civil society organizations, multilateral banks and
stringent emissions reduction trajectory to be credible but not restrictive to the development of this market; The criteria should take into account and align with current academic research and