The association between corporate governance attributes and audit fees in Malaysia : ethnicity implications

This study extends the literature on audit pricing by examining the relationship between audit fees and corporate governance factors, namely audit committee and CEO characteristics of 605 public-listed companies in Malaysia. The study specifically investigates the association between audit fees and the ethnicity attributes of the CEO (bumiputra or not) and audit committee members (i.e. proportion of bumiputra membership), as well as audit committee characteristics pertaining to the proportion of independent members, financial expertise and diligence. The findings indicate audit committee independence is significantly and positively associated with audit fees, while financial expertise has a negative association with audit fees. We however do not find any relationship between audit fees and audit committee diligence as measured by meeting frequency. In addition, the data also reveals that firms with bumiputra CEOs and bumiputra dominated audit committees hold significant and positive relationships with audit fees.

Corporate governance structure and firm performance : empirical evidence from Brusa Malaysia, Kuala Lumper

The issue of corporate governance has been emerging as important phenomena that has been searched extensively both in developed countries due to its strategic impact on the monitoring of management activities and firms’ performance. Yet little attempt has been made in developing countries like Malaysia to ascertain what constitute corporate governance and its impact on firm's performance. Therefore, this study aims at examining the structure of the corporate governance and its impact on firm’s performance. This study is based on 100 firms, which are the component of the Composite Index (CI) serve as market barometer. This study employs cross-sectional annual multiple regression model to examine, what constitutes the corporate governance structure and its impact on performance of the firm. The analysis was based on annual regression over 5 years period from 1997 through 2001. Three different blend of surrogate for corporate governance were developed for good corporate governance structure. These are the independent non-executive (outside) directors, audit committee and remuneration committee. To isolate the size effect from the impact of corporate governance structure on firm’s performance, firm’s size was also included are variable in the model. The ratio of net income before tax to total asset is used as a surrogate for firm’s performance. Evidence from the study indicates that there is partial relation between corporate governance structure and corporate performance. The presence of both audit and remuneration committee serves as an important monitoring device to control management activities that lead to increase firm's performance. While on average, the presence of independent nonexecutive directors does not provide any significant explanation for the firm's performance. However, the firm size appears to have significant impact on corporate performance.

Corporate governance : some key challenges and opportunities for accounting researchers

The focus on corporate governance has grown exponentially over the last decade. As evidenced by the increasing number of codes of best practice developed by leading international bodies such as the OECD, the Commonwealth and CalPERS (refer Demirag et al. (2000) for a fuller list of publications), corporate governance reform has now become a key global issue. Not only do factors such as the increasing globalisation of financial markets, the growth in multinational corporations and regional economic developments motivate the need for good corporate governance, but the recent spate of large corporate collapses such as Enron and WorldCom in the United States and HIH Insurance in Australia clearly signal the urgency for significant improvements in corporate accountability and reporting.

Protecting web services from distributed denial of service attacks

The outcome of the research was the development of three network defence systems to protect corporate network infrastructure. The results showed that these defences were able to detect and filter around 94% of the DDoS attack traffic within a matter of seconds.

Critical success factors for the requirements engineering process, with reference to quality management of information systems development

Preliminary research into the critical factors associated with software development/implementation identified three dimensions for successful implementation based on alignment of the requirements engineering process with business needs, change management process and quality of the implementation process. Research results demonstrate the link between the conceptual model for process quality and the process management attributes determined during the research.

Application of fast and robust equalization in communication technology

This thesis explores the potential of several popular equalization techniques and proposes new approaches to overcome their disadvantages. A H2 optimal initialization has been proposed to overcome the slow convergence problem while keeping the simplicity algorithms. The effectiveness of the methods proposed in this thesis has been verified.

The meaning of information

This thesis explores the effects of Western culture on information about 'Asian-ness' in film. The findings demonstrate that, in the American films, 'Asian-ness' is constructed as being everything that the West is not. Western culture plays an important role in the representation of information about 'Asian-ness'.

Algorithms and applications of preference based ranking for information retrieval

In this thesis, the author designed three sets of preference based ranking algorithms for information retrieval and provided the corresponsive applications for the algorithms. The main goal is to retrieve recommended, high similar and valuable ranking results to users.

Australian women learning information technology skills in the workplace

This thesis investigated gender, learning and equity within the context of women learning IT skills in Australian workplaces. The research identified women's training needs and responses when attending IT classes and found that many women in the workplace grapple with issues of social conditioning predicated on common perceptions of IT being aligned with a masculine culture.

Executive compensation and corporate governance with special reference to Bangladesh; some emerging issues

This discussion paper considers corporate governance issues associated with executive compensation arrangements. An historical perspective is used to demonstrate the absence of a sound empirically-based understanding of good corporate governance practices in relation to share-based payment arrangements. The paper provides an overview of issues including the potential earnings dilution and volatility effects of the introduction of regulations affecting executive remuneration. Potential future research questions have been framed addressing each of the major issues identified in this paper. We conclude that corporate regulators should ensure they are familiar with and consider best practice models for corporate governance when developing new, or revising existing business regulation. It is proposed that further research to remedy this deficiency would enable a more accurate assessment of the impact of management on accounting regulation and the better design and implementation of regulation.

How information technology can support family law and mediation

In Australia, before a divorcing couple can have their case heard by the Family Court, they must undertake mediation. Thus it is useful to develop information technology tools to support negotiation and mediation in family law. Most negotiation support systems focus upon integrative bargaining. In doing so, they tend to ignore issues of fairness. In Australian Family Law, the interests of the children, as opposed to those of their parents/guardians, are paramount. We investigate the use of providing BATNAs and integrative bargaining in providing family mediation decision support. The discussion is highlighted with examples taken from the domain of Australian Family Law