Detecting Corporate’s Earnings Manipulation in Thailand Corporate Governance Attributes and Audit Report Timeliness: Mediating Role of Corporate Disclosure and Transparency and Moderating Role of

Authorized Director of Digital Asset Business Operator

Authorized Director of Digital Asset Business Operator

Authorized Director of Digital Asset Business Operator

Authorized Director of Digital Asset Business Operator

Authorized Director of Digital Asset Business Operator

Authorized Director of Digital Asset Business Operator

Authorized Director of Digital Asset Business Operator

Authorized Director of Securities Business Operator