improvements on quality controls of audit firms with only few exceptions where the remedies of some deficiencies are unavoidably time-consuming due to the need to adjust the firms’ audit manuals and staff

. Nonetheless, if the staff per partner ratio or staff per manager ratio are unusually high or low, it might indicate the concern about the structure of human resources. The firms should emphasize to resolve the

preparers will adjust tax amount even though the amount is not material to auditors. The reasons for income tax adjustments are the concern about tax audit by the Revenue Department and the accuracy of the

tends to smooth long-term relationships and flexibly adjust to situations (Komin, 1990). Even though communications in the Thai language are prone to be neutral to avoid confrontation (Foley, 2005), owing

backdrop, the Securities and Exchange Commission (SEC), as the capital market regulator, had to adjust its strategic plan and operating procedures in alignment with both the National Strategy and the dynamic

invest in crypto  Corporate manages should consider adopting crypto/block-chain technology in their businesses Limitations •Only short-term returns [-20, 20] are analyzed •Small sample size •Concern on

pressure to meet directly with board members on sustainability topics of mutual concern. The pressures on investors to increase their levels of engagement with companies (and also with regulators and other

its curated deals • An ICO portal may invest in its curated ICOs. While this could enhance the confidence of the investors, there is a concern that the ICO portal may have superior information and have

Board of Directors Meeting No. 4/2017, the Board of Directors passed a resolution to adjust the principal business policy to real estate development. Later, the company expanded its property development

: Possibility of delisted and rehabilitation companies due to financial instability and going-concern issue. Horizontal Analysis 0 2 4 6 8 10 12 2012 2013 2014 2015 2016 BSIZE ACSIZE 0% 10% 20% 30% 40% 50% 2012