resource, the evaluation results are profoundly satisfactory. It is the reflection of the perseverance and prudence of the audit firm’s leader, as well as its personnel, to collaboratively remediate the

(2019) Training Hour Partner (Big-4) 85 65 91 85 Training Hour Manager (Big-4) Training Hour Staff (Big-4) 74 75 Training Hour Partner (Non big-4) 66 65 52 52 Training Hour Manager (Non big-4) Training

in 2016 and 2017 showed that the majority of the firms’ leaders focused more on the root cause analysis of the deficiencies, which clearly manifested their perseverance and attention to improving and

fundamentals, earnings persistence, and future earnings (e.g. Lev and Thiagarajan, 1993). More specifically, when investors observe a pattern of increasing earnings, they can infer that a firm has stronger

earnings and firm value (e.g. Lev and Thiagarajan, 1993; Abarbanell and Bushee, 1997; Tomy, 2012; Yao, 2014). • If fundamental information is manifested in earnings persistence or reflects earnings growth

, the portion of the SEC-approved auditors without any observations significantly increases. This development stems from the perseverance and cooperation between the auditors and audit firms in

: ............................................................................... photo size 1 inch (taken less than 1 year) 8. Performing of audit work  Full-time time used for performing audit work per week ........................ hour(s)  Non-full-time time used for performing

activity accepted by the Office A minimum of 3 hours per course or seminar A minimum of 1 hour of lecturing per subject Hours accumulation 1. Breaks will not be counted except breaks of 15 minutes or less 2

by the Office A minimum of 3 hours per course or seminar A minimum of 1 hour of lecturing per subject Hours accumulation 1. Breaks will not be counted except breaks of 15 minutes or less 2. For

of 3,207 MW of electricity, 1,206 tons per hour of steam, 5,482 cubic meters per hour of processed water and 3,400 refrigerated tons per hour of chilled water. GLOW currently owns and operates 8