with access to inside information and the number of directors indicated direction of the earning management of listed companies, especially for those in financial sector. Dr. Nattawoot Koowattanatianchai
engagement performance, if improved will heighten their efficiency and bolster investor confidence in the Thai capital market. The SEC?s audit inspection in 2013 covering eight audit firms indicated that
submitted the special audit report in November 2017, which indicated that EARTH had used the advanced payments, the payment for the right to purchase goods and other assets in exchange for the mining property
protection with accurate and sufficient information for investment decision and build confidence in quality of financial reports of businesses in capital market. The inspection results indicated that most
} did not record a number of client's securities trading orders. Certain records found in the course of inspection indicated that he prepared the securities trading report for the client by using trading
Legislative Drafting and Evaluation of Law B.E. 2562 (2019), any government body that upholds the power to enforce a law is required to assess effectiveness of the law within a specified time. Hence, the
, which would help the visitors assess their risk tolerance before choosing financial products accordingly. Visitors are also welcome to participate in the SEC quiz games on the capital market and
for doubtful accounts for the overdue loans issued to company director(s) without collateral in 2013.As to the 2015 annual financial statements, EIC executives failed to assess and update the fair price
indicated impressive improvement in terms of audit manuals and audit programs for most of the audit firms. Nonetheless, more emphasis on some areas is needed, such as planning and risk assessment as well as
, there was no indicator to help clearly assess progress of developing either of them. The SEC therefore supports Thaipat Institute to develop the first progress indicators in Thailand, in line with