• Master of Accountancy, Thammasat University 8. Mr. Pakorn Penparkkul Position • Academic Council Member of 2 state universities • Visiting lecturer at state and private universities Work experience

Company Limited Audit Committee Director, Energy Regulatory Commission 8. Mr. Pakorn Penparkkul Position: Academic Council Member of 2 state universities Visiting lecturer at state and private universities

University • Certified Public Accountant (CPA Thailand) 8. Mr. Pakorn Penparkkul Position : • Academic Council Member of a state university • Visiting lecturer at state and private universities • Subcommittee

: • Academic council member of 1 state university • Visiting lecturer at state and private universities • Member of the Accounting Education and Technology committee, Thailand Federation of Accounting

, Walailak University, Thaksin University, and Mahachulalongkornrajavidyalaya University • Chairman of the Board, A.M.C. International Consulting Company Limited Work experiences: • Director, State Audit

in the emerging market economies where GPR has most impact. 5 The Significance of Research Academic contributions: Fill the gap in the academic literature by addressing; ❑ If GPR affect firm value, if

derivatives transactions, indicating names, positions, academic records, working experiences and training courses in the related programmes (if any) such as CISA, CFA etc.; (d) as regard the credit risk

of Commerce, Thai Institute of Directors, State Enterprise Policy Office in the Ministry of Finance, Federation of Accounting Professions, Social Security Office, Government Pension Fund, and

-tools/listed-equity Listed Equity Snapshot • Explores the state of the approaches to incorporating ESG, active ownership and proxy voting in listed equites. • Explores current practices among our global

all but two states from SEC to state jurisdiction • Key contribution: The extant literature documents dynamics of bad behavior, but there has been no focus on external governance. • Regulatory