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

found defects in the work performance of three branch managers at two branches, namely (1) {I}, who failed to exercise proper discretion in solving problems when detecting deceitful acts, and (2) {J} and

branches, namely (1) {I}, who failed to exercise proper discretion in solving problems when detecting deceitful acts, and (2) {J} and (3) {K}, who neglected inspection and failed to comply with the bank's

Bond Market Association (ThaiBMA) and the Bank of Thailand (BOT), to exchange information and enhance systems for detecting and alerting irregularities or risks in various areas. Leveraging technology

on detecting, arresting, prompt proceeding and imposing proportionate sanctions, to build trust and confidence in the capital market. SEC Assistant Secretary-General Kumpol Sontanarat gave a

, and eventually failures in detecting misstatements of financial statements. Moreover, as high-risk engagements require equally competent audit staff to deliver the audit works with sufficiently high

leak-detecting system. · In a case where level of floor or computer centre has lifted for the purpose of instalment the air conditioner system, including instalment electric system and network system

for specification of the computer system, whereas the computer system may fail to function under unsuitable temperature and humidity condition. [M] 2.4 Water leak-detecting system. o In a case where

Annual Report 2004 S h a p i n g t h e T h ai C a p i t a l M a r k e t A n n u a l R e p o r t 2 0 0 4 S E C U R I T I E S A N D E X C H A N G E C O M M I S S I O N , T H A I L A N D This year’s annual report features Benjarong ceramics. Benjarong, meaning five colours, gained popularity in the royal court and the high society of Siam in the late Ayudhya period (A.D. 1350 - 1767). But it was during the early Rattanakosin period (A.D. 1782 - present), in the reigns of King Rama II and King Rama...

UNOFFICIAL TRANSLATION Readers should be aware that only the original Thai text has legal force and that this English translation is strictly for reference. Notification of the Office of the Securities and Exchange Commission No. Nor Por. 3/2559 Re: Guidelines for Establishment of Information Technology System ______________________ Whereas the Notification of the Capital Market Supervisory Board No. Tor Thor. 35/2556 Re: Standard Conduct of Business, Management Arrangement, Operating Systems, a...