found in various jurisdictions raised serious concerns among capital market regulators on the quality of financial statements and more stringent quality control on audit work has been imposed to regain
guidelines, and assessment results to compare performances of the invested or targeted listed companies. “Institutional investors” play a vital role in the capital market as they hold a large portion of
guidelines, and assessment results to compare performances of the invested or targeted listed companies. “Institutional investors” play a vital role in the capital market as they hold a large portion of
executive be recorded? A: Meeting minutes can be a reference to directors' opinions. Therefore, directors should ensure that significant issues raised in the meeting are completely recorded, particularly in