investments; and (5) Lack serious concern on this matter because most of the people do not make any financial plan and are not aware of future problem. As the Thai capital market supervisory body, the SEC has

improvements on quality controls of audit firms with only few exceptions where the remedies of some deficiencies are unavoidably time-consuming due to the need to adjust the firms’ audit manuals and staff

proposing to review the regulations governing debt securities of all types and related notifications. In essence, the proposed amendments to the debt securities regulations concern the followings:  (1

. Nonetheless, if the staff per partner ratio or staff per manager ratio are unusually high or low, it might indicate the concern about the structure of human resources. The firms should emphasize to resolve the

such as push selling or unsuitable distribution of financial products are found as a common area of concern arises in many jurisdictions, which poses challenge to the regulators. In this view, members

preparers will adjust tax amount even though the amount is not material to auditors. The reasons for income tax adjustments are the concern about tax audit by the Revenue Department and the accuracy of the

tends to smooth long-term relationships and flexibly adjust to situations (Komin, 1990). Even though communications in the Thai language are prone to be neutral to avoid confrontation (Foley, 2005), owing

backdrop, the Securities and Exchange Commission (SEC), as the capital market regulator, had to adjust its strategic plan and operating procedures in alignment with both the National Strategy and the dynamic

implementing anti-graft practices. Should they raise concern and seriously implement policy to fight against corruption, it will bring about social pressure to reinforce social performance, particularly for the

invest in crypto  Corporate manages should consider adopting crypto/block-chain technology in their businesses Limitations •Only short-term returns [-20, 20] are analyzed •Small sample size •Concern on