440,105 firm-quarter observations. To calculate future earnings variability , the final sample is 215,532 firm-quarter observations between 1976 and 2009. • While it is impossible to overcome this problem

solutions to the human resources problem in the audit industry. • In September 2012, the SEC issued guidelines for audit committees to select high-quality external auditor. The SEC held a seminar for audit

interactions as individual variables. I therefore enter 𝑆𝑇𝑅𝐼𝑁𝐺, 𝑈&𝐵, 𝐿𝑇𝐺𝑅𝑂𝑊𝑇𝐻, 𝐸𝑉𝐴𝑅, and 𝐷𝐸 to equation (1) so as to avoid an omitted correlated variable problem. 15 Second, the exclusion

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

-spending is widespread and many people start savings too late. In the future, with growing number of aged population, the problem will become even more pronounced and could affect the country?s financial

FAMILY-FIRMS • Primary agency problem: Majority shareholder versus minority shareholder - Primary concern here is protection of minority shareholder interests. • Balancing positive weights of family

preventing system installed and notify concern person instantly in case appeared that found virus. [M] 9. Audit log. · Providing a record of functional of server and network computer system, application log

be a compliance guideline, including consistently notify and educate the user for a new virus. [M] o Controlling the user disable a virus preventing system installed and notify concern person instantly

that such redemption may cause liquidity problem to the mutual fund and thus affects other unitholders. For, funds of funds and feeder funds investing in large overseas funds, however, the redemption may

of audit firms has been an ongoing challenge, as a result of high turnover rates, coupling with low interests in this profession. With this concern in mind, the SEC and the Association of Chartered