rational investment decisions but their decisions are usually influenced by several factors and restrictions; emotion, beliefs and biases, for example. Those factors and restrictions cause investors to
mutual fund. Such factors include emotion, personal belief and attitudes toward different channels of savings and investment. For example, some investors prefer low risk, principal guaranteed investment
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
information. • Recognise that human characteristics such as emotion can have an impact on investing decisions in unanticipated ways. • Recognise that discipline in investing can minimise behavioural biases. 7
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