Wurgler (2007) Google Search Value Index (GSVI) Optimism/Pessimism Griffith, Najand, and Shen (2020), Pan (2020), Pornpikul and Nettayanun (2021) Trading Volume (TVOL) Sentiment Baker and Wurgler (2007

findings raised by the SEC, which ultimately lead to the improvement of audit firms’ quality. Figure 6: The weighted average score by total market capitalization of each element in the ISQC1, compared among

reserved. 19 ตัวอย่างการประเมินความเสี่ยง การวิเคราะหส์ถานการณ์ความเสี่ยงทางกายภาพ • กรอบเวลา (Timeframe) • สถานการณ์สมมติท่ีอาจจะเกิดข้ึน (Scenarios) - สถานการณ์ในทางทีด่ ี(Optimistic; SSP2 RCP4.5

Disclosures related to business sustainability Set of IMM tools and guidance provided Core foundational element for strong and credible sustainability disclosures Companies make meaningful contributions to

Ladies and Gentlemen, As more and more people become vaccinated around the world, we can be cautiously optimistic that humanity will soon be immune to COVID-19. However, more needs to be done to promote

(2019-2021), the SEC stepped up the inspection on each element to conform with today's changing contexts. More in-depth inspections on the areas containing risks to audit quality and sustainability of

auditor. Each element listed above is a crucial foundation of reliable financial report preparation; 3. Audit Committee and independent director: The audit committee and independent directors are considered

audit firms and the auditors have improved significantly on the overall audit quality and on each element of their firm-level quality control systems, compared to the results from the first-cycle audit

means any assets and activities are potentially eligible use-of-proceeds, if they meet the necessary requirements. STEP 3 STEP 2 STEP 1 • Element Energy • EIB • EBRD • University College London

TSQC1 consists of six elements, all of which are important for the system of quality control, deficiencies in one element inevitably affect the working of others and resolving a weakness in one element