performance drives earnings persistence. His findings are consistent with firms with more persistent earnings are fundamentally stronger. Yao (2014) also documents that certain fundamentals – namely the
undoubtedly fuel our economies and eventually improve the living standards of Thai people and those of our neighboring countries. Strengthening the audit professions As lasting improvements start from within
acts under the provisions of this Act or other laws. In exercising the power and duty of the Office under the first paragraph, the Office shall have the power to: (1) own, possess, hold any proprietary
practice. Clause 2 An intermediary shall provide one fourth of directors to be independent director. In this regard, the independent director shall have qualification and shall not possess prohibited
directors to be independent director. In this regard, the independent director shall have qualification and shall not possess prohibited characteristics as specified by the Notification of the Capital Market
cost of sales being the most frequently recurring themes. Many different factors may have led to such persistent deficiencies of some audit firms and auditors. This includes insufficient involvement of
position called otherwise shall: 1. possess a bachelor’s degree or higher or an equivalent degree certified by the Office of the Civil Service Commission with at least three-year work experience; or 2
position called otherwise shall: 1. possess a bachelor’s degree or higher or an equivalent degree certified by the Office of the Civil Service Commission with at least three-year work experience; or 2
does not possess prohibited characteristics pursuant to the law governing securities and exchange and notifications issued by virtue of the said law. The letter of certification shall be signed by the
? If so, meeting with junior staff might produce more lasting results if that person can help build buy-in internally. 10. Have you held the company for a number of years, and do you plan to continue