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

, 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

Kong Securities & Futures Commission for mutual recognition of managed fund products. We also undertook a self-assessment for compliance with IOSCO Principles to pave the way for Thailand’s Financial

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

a local language, however, the audit firm, acting as the group auditor, had no staff with the proficiency of the local language, leading to a failure to communicate with that associated company and

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

other intermediaries; This is a new chapter which addresses the need for sound economic incentives throughout the investment chain, with a particular focus on institutional investors acting in a fiduciary

. Insider trading is prohibited and other types of self-dealing and conflicts of interest are regulated. The SEC actively monitors the market for abusive practices. Institutional investors regularly vote