% 72.9 54.0 15.1 43.5 Any vehicle Life insurance Mutual funds Provident funds The big picture of retirement saving via the tax system Overview of utilization Source: Muthitacharoen, A., & Burong, T. (2023
core objective of building a robust foundation for the financial reporting ecosystem, with a special focus on extending the efforts in promoting stakeholders’ better understanding of their roles and the
Statistics...........................................................................................37 Contents Executive Summary Over the past year, the SEC continued to build on a robust foundation for
Relationships and Specific Engagements) 4. (Human Resources) 5. (Engagement Performance) 6. (Monitoring) 9 6. 3 AQIs AQIs AQIs AQIs AQIs AQIs AQIs AQIs AQIs KPMG 2563 - 2564 AQIs 1. * KPMG 2563 Big 4 (partner)1
AQIs AQIs AQIs AQIs AQIs AQIs AQIs EY 2563 - 2564 AQIs 1. * EY 2563 Big 4 (partner)2 28 1,113 1.91% - 5.64% 1.57% - 7.20% EQCR) 11 187.5 0.16% - 2.2% 0.32% - 2.5% 72.5 7,520.7 9.44% - 24.6% 3.89% - 21.36
held by the Company to Big C Retail Holding Company Limited (“Big C Retail”) at THB 180.00 per share, which is the agreed price between the Company and Big C Retail, and is also higher than the 30-day
Oster’s (2019) testing for coefficient stability. Our results survive all the robustness checks and thus appear to be strongly robust. Therefore, our results likely reflect a causal effect, rather than a
relevant to the accounting profession will be revised to provide an effective supervisory mechanism for auditors in the capital market and a robust foundation will be built for the Thai capital market to
Enron’s accounting scandal and the demise of its audit firm, ‘Andersen’, Barton (2005) found that clients who were more attracted to investors’ attention moved from Andersen sooner to other Big 5 at that
be a platform for ASEAN audit regulators to share their experiences and deficiencies found during audit inspections and to hold a dialogue with representatives from Big-six audit firms about the