firms and the audit work quality of listed companies.Senior Assistant Secretary-General Prakid Punyashthiti said: ?The overall results of the second-cycle inspection show continued improvement in the work

realized losses, consistent with realization effect by Imas (2016).  Well-developed hypotheses. Well executed analyses.  Useful and interesting dataset.  Policy implications.  A few comments for

ThaiBMA executive team, on 3 November 2023 at the SEC Building. The meeting was convened with the primary objective of fostering collaboration in the development and enhancement of standards related to the

inspection showed impressive progress, paving the way to the quality enhancement and increase the number of capital market auditors to accommodate the growth of Thai capital market.   Tipsuda Thavaramara, SEC

quality control systems. Of the total 32 audit firms, 53 percent received the Good to Very Good evaluation results – an improvement from 48 percent in 2019 and from 51 percent in 2020. In addition, seven

Exchange Act in order to ensure that the enforcement of the law and the enhancement of the protection of investors in the capital market will be more effective and consistent with the suggestions received

from the first inspection cycle (2010-2012) to 2019, the first year of the 4th inspection cycle (2019-2021), showed promising overall improvement despite the SEC’s more intensive inspection in several

the option price. 8 -2.00 -1.50 -1.00 -0.50 0.00 0.50 1.00 1.50 2.00 2.50 8/1/2013 8/2/2013 8/3/2013 8/4/2013 8/5/2013 8/6/2013 8/7/2013 DW price DW price It has been an interesting issue to study the

work plans to enhance the quality of financial reporting and audit work. Regarding the enhancement of regulatory frameworks imposed on auditors and audit firms, the Thailand Development Research

% in previous year to 26.43% due to change in product sales mix of general merchandise and the enhancement of directly sourced private-label goods’ profit margin, as well as the continuous efficiency