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
accounting scandal was uncovered. Skinner and Srinivasan (2012) observed the events between 2004 and 2006 surrounding the revelation of Kabebo’s accounting scandal and the failure of its audit firm ‘ChuoAoyama
ยศาสตร์และการบัญชี มหาวิทยาลัยธรรมศาสตร์ 14.10 น. – 14.40 น. The First Analysis of Thai Key Audit Matters: Are Investors Sentimental to Key Audit Matters? โดย ดร.วีระพงษ์ กิติวงค์ ผศ. ดร.เอื้อบุญ เอกะสิงห์
TRANSLATED VERSION As of August 27, 2014 Readers should be aware that only the original Thai text has legal force and that this English translation is strictly for reference. 37 Notification of the Capital Market Supervisory Board No. TorThor. 35/2556 Re: Standard Conduct of Business, Management Arrangement, Operating Systems, and Providing Services to Clients of Securities Companies and Derivatives Intermediaries _____________________________ By virtue of Section 16/6 and Section 113 of the Sec...
(UNOFFICIAL TRANSLATION) Codified up to No.9 As of 20 February 2017 Readers should be aware that only the original Thai text has legal force and that this English translation is strictly for reference. 14 Notification of the Capital Market Supervisory Board No. TorThor. 35/2556 Re: Standard Conduct of Business, Management Arrangement, Operating Systems, and Providing Services to Clients of Securities Companies and Derivatives Intermediaries _____________________________ By virtue of Section 16/6...
(UNOFFICIAL TRANSLATION) Codified up to No.9 As of 20 February 2017 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 Capital Market Supervisory Board No. TorThor. 35/2556 Re: Standard Conduct of Business, Management Arrangement, Operating Systems, and Providing Services to Clients of Securities Companies and Derivatives Intermediaries _____________________________ By virtue of Section 16/6 an...
summarized as follows: is improved, as the ratio decreases from 3.3 in 2016 to 3.2 and 2.9 in 2017 and 2018 respectively, as shown in figure 4. This cheerful revelation ensures that number of auditors in the
, weighted average by total market capitalization of audit clients, are roughly around the score of those in previous cycles, as shown in figure 8. This revelation suggested that audit firms in the capital