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Purpose – The purpose of this study is to examine the impact of corporate governance characteristics on audit report timeliness in Malaysia. The corporate governance characteristics examined are board independence, audit committee size, audit committee meetings and audit committee members' qualifications.

Design/Methodology/Approach – The sample comprises of 703 Malaysian listed companies from Bursa Malaysia, for the year 2009. It excludes companies from the finance-related sector as they operate under a highly regulated regime under supervision by the Central Bank of Malaysia. Further, regression analysis was performed to examine the audit report timeliness determinants.

Findings – Results show that audit report timeliness is influenced by audit committee size, auditor type, audit opinion and firm profitability. However, no association was found between board independence, audit committee meetings, audit committee members' qualifications and audit report timeliness.

Research limitations/Implications – It is a cross-sectional study of the year 2009. Practical implications for policy makers are consideration of the minimum submission period for audit reports Regulators' support for firms to have larger audit committee sizes is also discussed.

Originality/Value – The study investigates the impact of corporate governance on audit timeliness in light of the recent amendments to the Malaysian Code of Corporate Governance made in 2007.

The purpose of this paper is to demonstrate a successful fabrication of 2 × 128 linear array of typical infrared (IR) detectors made of p-type tSi/porous Si Schottky barrier.

Using metal-assisted chemical etching (MaCE) as a unique approach, a sample definition of a porous Si nanostructure region for fabricating of any high-density photodetectors array has been formulated. Besides, the uniformity of pixels at different position along the array has been confirmed by optical images and measurements of photocurrent in IR regime at room temperature.

The experimental result illustrates the existence of an open-circuit voltage up to 30 mV at 1.5-μm wavelength for an area of 50 × 50 μm2. Additionally, this behavior is almost the same at different pixels of fabricated array.

The uniformity of pixels and definition of nanostructure region are two most important challenges in fabrication of any high-density photodetectors array.

MaCE guarantees formation of reproducible, high-fidelity and controllable nanometer-size porous Si with well-defined and sharp edges of the patterned areas.

The proposed method offers a low-cost and simple process to fabricate high-density arrays of Schottky detectors which are compatible with the complementary metal-oxide semiconductor process.

One of the key components of the micro-sensors is MEMS micro-hotplate. The purpose of this paper is to introduce a platinum micro-hotplate with the proper geometry using the analytical model based on the heat transfer analysis to improve both heating efficiency and time constant.

This analytical model exhibits that suitable design for the micro-hotplate can be obtained by the appropriate selection of square heater (LH) and tether width (WTe). Based on this model and requirements of routine sample loading, the size of LH and WTe are chosen 200 and 15 μm, respectively. In addition, a simple micro-fabrication process is adopted to form the suspended micro-heater using bulk micromachining technology.

The experimental results show that the heating efficiency and heating and cooling time constants are 21.27 K/mW and 2.5 ms and 2.1 ms, respectively, for the temperature variation from 300 to 400 K in the fabricated micro-hotplates which are in closed agreement with the results obtained from the analytical model with errors within 5 per cent.

Our design based on the analytical model achieves a combination of fast time constant and high heating efficiency that are comparable or superior to the previously published platinum micro-hotplate.

The purpose of this study is to examine the extent of audit report lag and its association with governance mechanisms in the Islamic banking institutions in Malaysia.

The extent of audit report lag is defined by the number of days from a company’s financial year-end to the signature date on its audit report. The sample of the study comprises 112 observations of Islamic banking institutions’ financial reports for the period 2008-2014. A balanced panel data analysis is performed to analyse the association between the extent of audit report lag and governance mechanisms.

The findings show that the extent of audit report lag for the sample selected ranges from a minimum period of 7 days to a maximum period of 161 days, and the extent of audit report lag is approximately two months on average. A fixed effects analysis indicates that audit committee expertise and audit committee meeting have significant association with the extent of audit report lag. On the other hand, board independence, audit committee size and Shari’ah board expertise have insignificant association with the extent of audit report lag. In addition, one control variable (Islamic bank size) is found to be significantly associated with longer audit report lag.

The findings provide useful feedback for Malaysian policymakers on the past and current practices of financial reports and of governance mechanisms. The findings of the study would help the policymakers in monitoring the Islamic banking institutions’ compliance with financial reports submission requirements. The policymakers perhaps could relook into governance mechanisms that reduce the extent of audit report lag in the Islamic banking institutions and implement regulations to strengthen them.

Unlike the majority of prior studies that investigated the association between the extent of audit report lag and governance mechanisms, this study provides two contributions. First, to the authors’ knowledge, this study is the first piece of research that examined the association between governance mechanisms and the extent of audit report lag in Islamic banking institutions. Second, the study examined the association of new governance variable, namely, Shari’ah committee expertise which has not been previously examined in the literature of audit report lag.

This paper aims to examine the influence of corporate governance mechanisms on audit delay in companies listed on the Kuwait Stock Exchange (KSE) in 2013. Kuwait has the unusual audit regulation that listed companies must be jointly audited by two independent auditors who both sign the report.

Audit delay is measured as the number of days that elapse between the end of the company’s financial year and the date of the audit report. A multivariate regression model analyzes the association between audit delay and six corporate governance mechanisms, namely, joint auditor combination, board size, board independence, role duality, institutional ownership and government ownership.

There is a wide range in audit delay among KSE companies, ranging from 7 to 159 days. After controlling for various company characteristics, there is a significant difference in the timeliness of audit reports depending on the combination of auditors: audit delay is significantly reduced when the audit is performed by Big-4 companies. Moreover, companies with larger boards, a greater number of independent directors and separate CEO–chairman roles are more likely to produce timely financial statements. Higher government ownership levels were associated with greater audit delay, while no significant association was found for institutional ownership. These results are robust to a variety of sensitivity checks.

The findings highlight the effectiveness of corporate governance mechanisms in shaping the timeliness of audit reports; thus, these mechanisms should be taken into account in any regulatory action to reduce audit delay. In addition, the findings of this study provide empirical evidence that can be used by regulators and enforcement bodies in their continued campaigns promoting the role and importance of corporate governance mechanisms in improving the quality and timeliness of financial reporting.

The study extends the audit delay literature by investigating the issue in a joint audit setting. The empirical evidence shows a wide range of audit delay in KSE-listed companies, which raises questions about the costs and benefits of the joint audit regulation for the length of this period.

The purpose of this paper is to employ agency theory to identify the determinants of the audit delay among Palestinian companies listed on Palestine Stock Exchange (PSE).

Drawing on the agency theory, eight hypotheses are tested using data collected from the year 2011 annual reports for all the 46 listed companies on PSE. Multiple regression analysis was performed to identify the influence of a set of company characteristics, ownership structure variables, and corporate governance mechanisms.

The result of the analysis demonstrated that the audit reporting delay is influenced by the board size, corporate size, status of audit firm, company complexity, existence of audit committee, and ownership dispersion.

The main shortcoming of the current study is that the analysis covered the Palestinian companies’ annual reports for only one year. A time series analysis might give fuller and understandable picture about the audit report lag (ARL) determinants. The outcome of the study can be used by companies’ managements and policy makers in Palestine to improve future disclosure.

This paper adds to the limited audit delay literature in Middle East countries in general and Arab World in particular. This paper not only examines the determinants of the audit delay but also attempts to theorize such delay.

This paper investigates the causative relation between information complexity and construction quality. The objectives are to identify the challenges faced in the communication of information and data on construction projects and determine how these barriers influence quality performance of a project.

Limitations in the literature on information seeking, coupled with the utilization of Theory of Motivated Information Management as a response led to the development of research problem statement. Through comprehensive review of literature published between the years 2005–2019, the paper first identified barriers of information communication in the industry and key performance indicators of construction quality, followed by content analyses to rank and screen out the least important variables. This paved the way for quantitative and qualitative analyses through 180 structured questionnaires and 11 expert opinion sessions that respectively led to the use of systems thinking approach to establish causality.

The study finds ineffective communication, unclear details, changes in contract, information delays, unpleasant relationships between stakeholders and project complexity as the most critical factors causing information complexity in a construction project. These factors cause a reduction in quality performance of a project through increased rework and decreased implementation of total quality management.

The study will assist project managers to diagnose quality-related issues in their projects, trace them back to the challenges and barriers of information communication and then make policy/strategic interventions to reduce such issues through improved information flow.

Majority of the studies in this field of work have identified the effects of ineffective information flow on overall project performance, but very few have focused specifically on the quality of construction projects.

Research on green certificate rankings in the MENA region primarily focuses on building scale, relying on the certified project count. This assessment approach overlooks the spatial factor, failing to capture their influence on the urban built environment, thus potentially undermining other efforts not reflected by the project count. This research aims to rank countries in the Middle East and Northern Africa (MENA) region based on their ongoing efforts regarding green neighbourhood certification.

This study employs a three-phase methodology to rank MENA countries' adoption of green neighbourhood certification systems: content analysis, multicriteria analysis (MCA) using the analytical hierarchy process (AHP) and spatial analysis.

Based on the content analysis, four major performance indicators were identified and the conventional ranking using projects count was presented. Using AHP, the MCA could rank the countries in the region according to their unique performance indicators score, clarifying the differences between conventional and AHP-based rankings. Finally, the spatial analysis phase uncovers shortcomings in the traditional ranking method, revealing inaccuracies and misrepresentations for several countries.

The study presents an innovative ranking methodology to monitor the green neighbourhood actions of countries in future development and establish a pioneering framework to evaluate the impact of green certifications within the region.

This study aims to analyze the two-dimensional ferrofluid flow in porous media. The effects of changes in parameters such as permeability parameter, buoyancy parameter, Reynolds and Prandtl numbers, radiation parameter, velocity slip parameter, energy dissipation parameter and viscosity parameter on the velocity and temperature profile are displayed numerically and graphically.

By using simplification, nonlinear differential equations are converted into ordinary nonlinear equations. Modeling is done in the Cartesian coordinate system. The finite element method (FEM) and the Akbari-Ganji method (AGM) are used to solve the present problem. The finite element model determines each parameter’s effect on the fluid’s velocity and temperature.

The results show that if the viscosity parameter increases, the temperature of the fluid increases, but the velocity of the fluid decreases. As can be seen in the figures, by increasing the permeability parameter, a reduction in velocity and an enhancement in fluid temperature are observed. When the Reynolds number increases, an increase in fluid velocity and temperature is observed. If the speed slip parameter increases, the speed decreases, and as the energy dissipation parameter increases, the temperature also increases.

When considering factors like thermal conductivity and variable viscosity in this context, they can significantly impact velocity slippage conditions. The primary objective of the present study is to assess the influence of thermal conductivity parameters and variable viscosity within a porous medium on ferrofluid behavior. This particular flow configuration is chosen due to the essential role of ferrofluids and their extensive use in engineering, industry and medicine.