Detecting Corporate’s Earnings Manipulation in Thailand Corporate Governance Attributes and Audit Report Timeliness: Mediating Role of Corporate Disclosure and Transparency and Moderating Role of
financial institution, the securities company may comply with the policy of security of the information technology of such financial institution. [M] o Reviewing and modify updatable by having a risk
identifying areas for improvements to advance the audit quality in Thailand to the global level. In February 2013, the SEC hosted a seminar for audit committees on the topic, “Audit Committee: How to best
auditors are very crucial when identifying threats to auditors’ independence and potential conflicts of interest, which, in turn, could negatively affect the reliability of the audit works. The SEC noted
management integrity, identifying related parties of the potential audit clients, and extending the verification of audit independence to the immediate and close family members of the audit personnel. 20
been a change in the necessary circumstances as provided in the first paragraph, the Minister upon the recommendation of the SEC may modify or change the conditions already specified.
related risks and opportunities the organization has identified over the short, medium, and long term. C2.1a, C2.3, C2.3a, C2.4, C2.4a a) Describe the organization’s processes for identifying and assessing
for identifying and reporting on eligible green projects. Issuers of sustainability-linked bonds are encouraged to reference and benchmark their sustainability performance against the EU Taxonomy’s TSCs
present best practices in integrating ESG information. “Guidance for Integrating ESG Information into Equity Analysis and Research Reports” covers identifying ESG information, assessing materiality of ESG
modify the rules concerning the preparation of reports on provident fund management and the calculation of investment limits of provident funds in respect of the provident funds with multiple investment