The First Analysis of Thai Key Audit Matters: Are Investors Sentimental to Key Audit Matters? Weerapong Kitiwong Erboon Ekasingh Naruanard Sarapaivanich Department of Accounting, Faculty of Business
engagement levels. Thus, the quality of SEC?s auditor supervision has been internationally recognized, as evidenced by IFIAR?s acceptance as a member in 2010. In addition, the European Union?s endorsement in
aspects and age groups is attracting support and endorsement from all sectors. The SEC recognizes and commends businesses that value the importance and benefits of providing knowledge to the public on a
Finance Ministers at the upcoming meeting in April 2016 for endorsement. The Action Plan will drive the ACMF ' s objective of achieving an inter-connected, inclusive and resilient ASEAN capital market, to
of the past year highlighting establishment of sustainable market foundation, regulatory reform in line with the changing global landscape, and endorsement of international standards. The SEC has also
by foreign issuers,? said Mr. Sakkarin. The amendments which have been approved by the National Legislative Assembly and the Cabinet will take effect after His Majesty the King?s royal endorsement
landscape, and endorsement of international standards. The SEC has also laid out the strategic plan for the next three years (2019-2021) focusing on the optimum use of technologies to enhance market
Thailand?s supervision on accounting and auditing were ranked second in Asia by Asian Corporate Governance Association (ACGA) in 2012. In addition, the European Commission?s endorsement in 2013 also
or IFIAR?s acceptance as a member showing that the SEC is independent from the professionals and auditor supervision in line with international practices. In addition, the European Union?s endorsement