firms made for each TSQC1 element might differ due to factors such as corporate cultures and their different strengths, we were fairly satisfied with the significant improvements observed in most aspects

received for the overall firm’s quality control system is based on a scale of 1-5 (from very good to failing the SEC-approval process) Engagement-level inspection scores received for the audit quality of the

percent of audit firms attain the ‘very satisfactory’ and ‘satisfactory’ results in client and acceptance and human resources element, while no audit firms experience ‘need improvement’ for those two

investigated. Page 9/40 Literature Review Actually, the study on free float effects on shareholder wealth is very limited as the financial theory e.g. Capital Asset Pricing Model (CAPM) based on the efficient

their turnover ratio with totally 169 companies are selected. The OLS model could be threaten by autocorrelation so the TSLS is implemented for final prediction. The outcomes of the study is very

, led to an overhaul in international auditor supervision. The SEC has witnessed a shift from a system of Self-Regulatory Organization (“SRO”) under a professional body to a more stringent regulatory

development banks Buildings, Critical infrastructure - Observed/quantified damages (financial, humanitarian and ecological) caused by extreme weather events following adaptation or resilience strengthening

sector from the economic downturn observed. In addition private consumption is in a declining trend due to freeze in business activities and social distancing. For the first quarter of 2020, the net profit

the game transparent as well as serving as the core of a mechanism that can be applied by all market players. In order to begin assessing the application process, it is very important to sort out the

remained unchanged at 20%. In 2013, the SEC performed the firm-level reviews for the total of 8 audit firms, as planned, and observed significant improvements in most aspects, especially in client acceptance