reason to doubt that the management mechanism will be unable to protect the rights of the shareholders or to treat the shareholders fairly. (2) roles, duties and responsibilities of directors, executives

uncertainty, the alternative combinations are the possible outcomes of a random process. If each possible outcome is itself a single variable such as a level of wealth or income, and if the agent assigns a

to be less informative or even uninformative. However, there has been doubt about whether expanded audit reports with KAMs are really informative to investors. Contributions This study provided the

2.1.3 inappropriate/insufficient disclosure of information (paragraph........). ฆ 2.2 Inability to obtain sufficient appropriate audit evidence and the possible effects are material, but not pervasive

Quantitative methods in accounting research A String of Earnings Increases, Future Earnings Uncertainty, and Firm Fundamentals Sarayut Rueangsuwan Kasetsart University SEC Working Papers Forum 19th

A String of Earnings Increases, Future Earnings Uncertainty, and Firm Fundamentals* Sarayut Rueangsuwan † Kasetsart University, Thailand August 2015 Abstract Prior literature on meeting or beating

introduce several variables intended to control for the firm’s specific characteristics and other macroeconomic shocks and uncertainty. ❑ Following prior literature on political risk and firm value, we

, using a novel measure made possible by machine learning. Second, our research is aptly conducive to the literature on corporate culture. Previous research has looked at corporate culture from a

(Volatility, Uncertainty, Complexity, Ambiguity: VUCA) รวมทั้งการเปลี่ยนแปลงอย่าง รวดเร็วของเทคโนโลยีและนวัตกรรม คณะกรรมการบริษัทจดทะเบียนจึงมีบทบาทสำคัญในการสร้างความ เข้มแข็งและภูมิคุ้มกันซึ่งจะนำให้บริษัท

Certified Accountants (ACCA) conducted a survey on talent attraction and retention in Thai audit practices. Possible causes, identified from the survey responses from audit staff, were analyzed and shared