high-technology products, an increase in price of the Company’s core raw material, copper foil, due to an unbalanced demand/supply in the market, as well as the appreciation of the THB in a short period

, the unbalanced panel data are composed of 3,427 firm-year observations in total. Descriptive statistics of variables are reported in Table 2. All variables in the dataset are positive and most of them

Sheet, 2013). The equation 6.1 and 6.2 have been test for the asymptotic of the model as follows; 1. Test of stationarity through Maddala - Wu Test for unbalanced panel reveals that the sample data is

, the SEC deems it necessary for the audit firms to be self-reliant, which always starts with an adequate supply of competent audit staff who possess thorough understanding of both accounting and auditing

some audit firms had difficulties implementing the succession plan due to their unbalanced human resource structure. This unbalanced structure 16 either from the shortage of senior staff or from the