To break or not to break: Evidence from price discovery process of Thai stocks during the pre-opening of each trading session To break or not to break Evidence from price discovery process of Thai

addition, there is no reasonable ground to believe that the applicant has any deficiency or is not appropriate regarding control and sound business conduct; (3) being able to maintain capital funds and set

business hours of such places if the inspection has not yet been completed. A36633673/0.7/02 Jul 2018 16 The exercise of powers of the competent officer in accordance with (7) and (8) shall be carried out

position, or is in the line of work, responsible for or capable of accessing inside information; (3) any person who is able to know inside information by performing duties as auditor, financial advisor

English translation is strictly for reference. Please also note that the translation has not been subjected to an official review by the SEC Office and the SEC Office cannot undertake any responsibility for

among the local firms was that the root causes of some deficiencies had originated from the issues to which the local firms may not have been able to appropriately apply the principle-based financial

less experienced partners or auditors, which would decrease the risk of not being able to identify the discrepancies or the material misstatement in financial statements. - The firm’s leaders prioritize

the capital market were taken care of to ensure that they would be able to continue functioning seamlessly. In this regard, building a quality financial reporting system in compliance with international

Human resources are significant factors to audit quality. Accordingly, retaining competent and capable human resources in the audit firms’ rosters will contribute to high-standard audit quality. High

must be able to take business decisions rapidly. In light of these realities and the complexity of managing the corporation's affairs in fast moving and ever changing markets, shareholders are not