fee premiums (Carson & Fargher, 2007). Discussion and Implication Standardised audit fees and joint audits might be interesting mechanisms to mitigate market concentration; however, further evidence is

the option price. 8 -2.00 -1.50 -1.00 -0.50 0.00 0.50 1.00 1.50 2.00 2.50 8/1/2013 8/2/2013 8/3/2013 8/4/2013 8/5/2013 8/6/2013 8/7/2013 DW price DW price It has been an interesting issue to study the

realized losses, consistent with realization effect by Imas (2016).  Well-developed hypotheses. Well executed analyses.  Useful and interesting dataset.  Policy implications.  A few comments for

repay the debts to the Company within due date and the Company can manage the customers’ accounts effectively. 3.4.2 Legal risks associated with billboards and accidents that might occur The Company has

suggests that higher board gender diversity produces stronger corporate culture. In contrast, it might be argued that board gender diversity enhances the board of directors, which is a formal monitoring

the Proposed Transaction as well as the possible impacts to the Company and/or to the Company’s shareholders. The IFA does not hold any responsibilities for the impacts that might arise from such

INDEPENDENT AUDIT INSPECTION ACTIVITIES REPORT 2020 SECURITIES AND EXCHANGE COMMISSION, THAILAND Contents Executive Summary 01 04 08 15 28 58 62 70 47 Quality Assurance Review Panel Activities for Enhancing Financial Reporting Quality Summary of Audit Inspection Results A. Firm-Level B. Engagement-Level Root Cause Analysis Framework and Focuses in 2021 Essential Statistics Auditing Landscape in Thailand Executive Summary Over the past year, the Thai capital market experienced tremendous volatili...

, the Company might have to further purchase and collect adjoining land thereto from external parties to ensure the large-scale land acquisition for an additional office in the future for such purpose. In

, this study provides a number of interesting findings. First, Thailand shows the best performance in terms of the average score of ESG pillars whereas China exhibits the worst. Second, this study

companies on interesting topics, e.g., the use of technology in the accounting field, the roles and responsibilities of the CFOs in an effective and transparent communication with the stakeholders. Over the