first major period of generational succession. • Succession versus professionalization. - Surveys suggest preference amongst Asian family-firms for succession but growing recognition of need for
Matters (KAMs) in the auditor’s report, which will be effective for the audit of financial statements ending 2016 onward. In these attempts, we aimed to enhance more understanding of the new auditor’s
Code by Institutional Investors will enhance confidence by domestic and global markets clients1 and trust that investment decisions and management are done in their best interest. Moreover, the I Code
laws or regulations do not specifically require a derivatives exchange to perform by itself, and which are necessary to enhance its business operation efficiency, the derivatives exchange may outsource
research believes that companies investing in CSR programs are able to improve corporate image, attract more resources, and enhance operational performance. However, the other strand of thought argues that
conducting its business at a high standard of Good Corporate Governance practices, particularly regarding the rights and equitable treatment of its shareholders. It is our responsibility to enhance the
of infrastructure investment such as the Eastern Economic Corridor (EEC), mass transit trains and high-speed railways will bolster business sentiment. Moreover, there are indications that suggest
quality control systems of the audit firms should be the main selection criteria, rather than the amount of audit fees. The results of the second-cycle audit inspections (2013 – 2015) suggest that both the
Singapore and the SEC, all of which are independent audit regulators in ASEAN region, to ensure and enhance the quality of audits and financial reports. The AARG was created to be a forum where knowledge and
to identify the cause of the problems, suggest solutions to the problems, report the incident to executives, and retain relevant evidence and documents available for viewing or inspection by the SEC