Institution
National University of Malaysia
Education•Kuala Lumpur, Malaysia•
About: National University of Malaysia is a education organization based out in Kuala Lumpur, Malaysia. It is known for research contribution in the topics: Population & Heat transfer. The organization has 26593 authors who have published 41270 publications receiving 552683 citations. The organization is also known as: NUM & Universiti Kebangsaan Malaysia.
Topics: Population, Heat transfer, Thin film, Membrane, Photovoltaic system
Papers published on a yearly basis
Papers
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TL;DR: In this paper, the authors examined the association between external audit fees and board and audit committee characteristics of 736 Malaysian listed firms and found that audit fees are positively and significantly related to board independence, audit committee expertise, and the frequency of audit committee meetings.
Abstract: Purpose - The purpose of this study is to examine the association between external audit fees, and board and audit committee characteristics of 736 Malaysian listed firms. It is hypothesised that good corporate governance practices reduce auditors' risk assessments, resulting in lower audit fees. Drawing on the existence of a clearly identifiable ethnic domination of board membership and ownership of Malaysian listed firms, the study also posits that Bumiputera-controlled firms pay higher audit fees because of their weaker governance practices. Design/methodology/approach - This study employs a cross-sectional analysis of 736 firms listed on the Bursa Malaysia for the financial year ending in 2003. Multiple regression analysis is used to estimate the relationships proposed in the hypotheses. Findings - Overall, the results of this study reveal that external audit fees are positively and significantly related to board independence, audit committee expertise, and the frequency of audit committee meetings. The study also finds a strong negative association between external audit fees and Bumiputera-owned firms. An additional analysis into the internal governance structures of firms in the sample show that Bumiputera firms practice more favourable corporate governance practices compared to their non-Bumiputera counterparts. Originality/value - This study is a unique contribution in that it provides data on corporate governance practices in Malaysia for a large sample in the period after the corporate governance reforms taken by Malaysian capital market regulators and participants. Previous studies have shown that Bumiputera-controlled firms pay higher audit fees than non-Bumiputera-controlled firms. These studies have not tested theoretical explanations for this fee differential. Atheoretical explanation provided in the current study is that Bumiputera-controlled firms pay higher audit fees than non-Bumiputera-controlled firms partially because of differences in corporate governance practices. The study finds conflicting results with previous research suggesting that corporate governance practices have changed in Malaysia since the amendments of Bursa Malaysia Listing Requirements, 2001.
314 citations
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TL;DR: A global attainment analysis of the feasibility of attaining SDG targets on the basis of past trends and a estimates of health-related SDG index values in countries assessed at the subnational level varied substantially, particularly in China and India, although scores in Japan and the UK were more homogeneous.
312 citations
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TL;DR: All samples showed a much higher content of ω-3 PUFA when compared to standard menhaden oil, and the ratio of PUFA/saturated of the samples ranged from 5.49 to 25.2.
312 citations
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TL;DR: Characterisation of the pore structure of the electrodes revealed a significant advantage from combining the chemical and physical activation processes, and found that approximately 3h of activation time, achieved via a multi-step heating profile, produced electrodes with a high surface area.
310 citations
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TL;DR: In this paper, the applicability of integrated/hybrid membrane systems in water treatment plants and reverse osmosis desalination plants is reviewed and the implications of the integrated membrane system prove that it has huge potential to be widely applied and can lead to a breakthrough in solving the problem of water scarcity.
309 citations
Authors
Showing all 26827 results
Name | H-index | Papers | Citations |
---|---|---|---|
Jonathan E. Shaw | 114 | 629 | 108114 |
Sabu Thomas | 102 | 1554 | 51366 |
Biswajeet Pradhan | 98 | 735 | 32900 |
Haji Hassan Masjuki | 97 | 502 | 29653 |
Mika Sillanpää | 96 | 1019 | 44260 |
Choon Nam Ong | 86 | 444 | 25157 |
Keith R. Abrams | 86 | 355 | 30980 |
Kamaruzzaman Sopian | 84 | 989 | 25293 |
Benedikt M. Kessler | 82 | 385 | 24243 |
Michel Marre | 82 | 444 | 39052 |
Peter Willett | 76 | 479 | 29037 |
Peter F. M. Choong | 72 | 532 | 18185 |
Nidal Hilal | 72 | 395 | 21524 |
Margareta Nordin | 72 | 267 | 19578 |
Teuku Meurah Indra Mahlia | 70 | 339 | 17444 |