with an error term in the regression model, which in turn leads to bias in the estimation of regression coefficients (Acock, 2013; Hair, et al., 2012; Loehlin and Beaujean, 2017). To overcome this
Governance Other 1 2 Objectives The previous studies on the quality of financial statements use the final version of financial statements after auditors adjust misstatements. Therefore, it is difficult to
representativeness bias in performance presentation, investors might be subject to framing bias and loss aversion when interpreting the product values. Loss aversion Target/expected/guaranteed return at 8% in 8
product design and representativeness bias in performance presentation, investors might be subject to framing bias and loss aversion when interpreting the product values. http://market.sec.or.th/public
organizational members" (Griffin, Li, and Xu, 2021). Culture is significant because employees will eventually confront difficult decisions that cannot be adequately regulated ex ante (O'Reilly 1989; Griffin, Li
have laws about this already” – Agencies are staffed by lawyers, not software engineers – Enforcement is very, very difficult • When regulation comes to crypto, it will likely be voluntary, driven by
focuses on identifying and understanding the extent to which future growth is related to the duration of an earnings string. The rationale is that the longer earnings strings, the more difficult firms
services and to implement information collection and risk assessment processes. However, although with those processes in place, it is practically very difficult for the audit firms to ensure full
society more generally. It’s difficult to precisely quantify the value created by shareholder engagement. But it is easy to see the problems created in its absence—evidence of value destroyed or unattained
measurements were based. The auditor did not review the judgments and decisions made by managements in the making of accounting estimates to identify whether there were indicators of possible management bias