likely to leave EY in 2020. H2: KPMG’s existing clients are more likely to leave KPMG in 2020. H3: EY’s existing clients are more likely to leave EY for other Big 4 companies in 2020. H4: KPMG’s existing

significantly alter the returns and risks of the fund, for example, the calculation and announcement of asset value, unit value, subscription and redemption prices. The consultation paper can be

laws may be impractical for capital market misconduct whereby important evidence is usually in the possession of the offenders contrary to other criminal cases that leave more traces https

the securities, including the amount and price. He also asked the client to leave the ATS saving account with him so he could help the client trade securities. In addition, he rehearsed the client in

partial investment. Sakkarin then tricked the client into believing that he would join the investment and leave the purchased shares in the client's account. The client therefore transferred money to

people die at old age in their retirement years during which their income is low or none. So if they do not leave negative bequest, it is not likely these people are in financial ruin during their

others? We leave these questions for future research. 12 REFERENCES Barber, B. M., Odean, T., & Zheng, L. (2005). Out of sight, out of mind: The effects of expenses on mutual fund flows. The Journal of

direct sales market and alter its marketing budget in line with revenues from sales and focused more on online channels. The company has the distribution costs for the first six month in total of 229.1

, (4) management override of internal controls, (5) fabrication of accounting transactions in the information system by using the executives’ privileged access right to alter information, and (6

. Moreover, the existing laws may be impractical for capital market misconduct whereby important evidence is usually in the possession of the offenders contrary to other criminal cases that leave more traces