individual has made. 6. Behavioural biases related to investing • Aware that investors may not always make rational decisions due to biases. • Provide examples of common emotional or cognitive biases that may

The First Analysis of Thai Key Audit Matters: Are Investors Sentimental to Key Audit Matters? Weerapong Kitiwong Erboon Ekasingh Naruanard Sarapaivanich Department of Accounting, Faculty of Business

monitor regulatory criteria regarding the implementation of IFRS 9 Financial Instruments. The Project, as an operating team, provided opinions to ensure that the new regulation is appropriate for business

to oversee climate- related issues 47 Board level oversight: Board Sustainability Committee Management responsibility for implementation: Sustainability Team IncentivesFrequent reporting Source: CDP

require a length of time to successfully improve,,e.g., the remuneration plan of the partners and executive officers that reflect the quality of the work performed. As the matter is sensitive, it might

continuity but also to avoid bias in the credit rating process. For example, in seeking to balance the objectives of continuity and bias avoidance, a CRA could assign a team of analysts to participate in

Thai Capital Market and Economic Growth.” In addition, the research team from Thammasat University led by Prof. Witawat Rungruangphon and Mr. Weerapong Kitiwong, PhD., presented the results of the Value

of action against the impersonating Facebook account. In addition, the SEC has set up a special investor support team to give assistance and advice to BX clients via 24-hour Help Center Hotline 1207

Limited หน้า 7 จาก 20 Present day, behavior of the consumers are changed so much. They prefer to test the new products and service. They are sensitive with fast sensory and sometime they follow the social

communicates to the engagement team? 4 Does the firm have a disclosure checklist for the audit of a listed Company? If yes, please attach a disclosure checklist If no, describe how the firm ensures financial