to be less informative or even uninformative. However, there has been doubt about whether expanded audit reports with KAMs are really informative to investors. Contributions This study provided the

A String of Earnings Increases, Future Earnings Uncertainty, and Firm Fundamentals* Sarayut Rueangsuwan † Kasetsart University, Thailand August 2015 Abstract Prior literature on meeting or beating

Federation of Accountants and Global Public Policy Committee. During the Symposium, representatives from the Big-Four audit firms from Malaysia, Singapore and Thailand, shared their experiences and challenges

increased .In addition the Social security revenue of subsidiaries decreased because of the uncertainty of the payment system of Social security office. 2. Cost of hospital operations & Administrative

Quantitative methods in accounting research A String of Earnings Increases, Future Earnings Uncertainty, and Firm Fundamentals Sarayut Rueangsuwan Kasetsart University SEC Working Papers Forum 19th

, underpinned by our three values: No one tries harder for customers; We treat people how they want to be treated; Every little help makes a big difference. At Tesco, serving shoppers means more than selling food

the International Auditing and Assurance Standards Board (IAASB), the International Ethics Standards Board for Accountants (IESBA), and the Big-6 auditing firms regarding the issues and obstacles with

private consumption and total investment were constantly expanding. However, Thai economy still faces external risk such as U.S. monetary and trade policy and global economic uncertainty. As of August 31

of useful insights with auditors. In 2019, the SEC organized meetings to discuss significant matters and visited audit firms, both big audit firms and Thai audit firms, to exchange knowledge and

be given based on clear and accurate information. With uncertainty, investment analysts? view must cover both best and worst case scenarios, to prevent investors? unreasonable expectation. For listed