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This paper aims to propose a laser micro-machined 4 × 4 elements microstrip array antenna suitable for 5 G millimeter wave (mm-wave) applications. Each patch element of the array is excited with same amplitude and phase that is achieved with proper novel impedance matching stub. The proposed antenna achieves a simulated gain of 13.15 dBi and a measured return loss of −24.80 dB at 28.73 GHz with a total bandwidth of 7.48 GHz. The designed antenna is directional with a directivity of 15.1 dBi at 28.73 GHz, whereas fabricated on a low cost FR4 substrate with a substrate thickness of 0.074 λ mm. The antenna is realized with an aperture size of 2.24λ × 3.26λ.

The antenna structure starts from the design of single element called unit cell. The single element is designed using the transmission line model equations of a rectangular patch. To design a 28 GHz microstrip patch antenna, a dielectric material with lower permittivity and having thickness (h) less than 1 mm is required. This specification gives better gain and efficiency by reducing surface waves and mutual coupling between elements. The inset width is optimized to achieve the minimum reflection coefficient (S11). The single element has been arranged with a minimum spacing of λ/2 (5.3571 mm) in an H plane and E plane. It is connected using the microstrip lines with proper impedance matching. The four 2 × 2-sub array cell subsystems are connected with a corporate feed together formed the 4 × 4-array cell. Rectangular planar array method is used to arrange the elements in the 4 × 4 array cell.

The design concept is simple which includes the combination of corporate feed and insect feed. It is compact in size and easy to fabricate. The bandwidth of fabricated prototype antenna array is achieved as 7.48 GHz from 24.98 GHz to 32.46 GHz. The mutual coupling is very less though the antenna array is placed with minimum spacing between adjacent elements. This is because of the microstrip feeding structure with minimum phase shift. The gain can be further enhanced with increasing number of array element and proper designing of feed line. Owing to the advantages of low profile, wide bandwidth and high gain, the designed array will be potentially useful in 5 G wireless communications.

The measured antenna offers bandwidth 7.48 GHz (24.98 GHz-32.46 GHz) with centered frequency 28.73 GHz. The agreement between simulated and measured results is good. The VSWR is observed 0.32 < 2, offers good impedance matching and low mutual coupling. It gives better E-Field and H-field radiation patterns of the 4 × 4 array antenna structure at 28 GHz. The total gain of 13.14 dBi is achieved at the center frequency. The total efficiency of 63.42 per cent is achieved with FR4 substrate.

The purpose of this study is to achieve the low-cost, light-weight and compact antenna array with wide bandwidth and low side lobe levels for synthetic aperture radar (SAR) applications in Ku frequency band.

A compact design of a rectangular microstrip patch antenna array using multilayered dielectric structure is presented in Ku-band for advanced broadband SAR systems. In this design, stepped pins are used to connect the microstrip feed lines to the radiating patches.

The simulation and fabrication results of the multilayered antenna and a 1×16-element linear array of the antenna with Taylor amplitude distribution in the feeding network are presented. The antenna element has a 10-dB impedance bandwidth of more than 26%, and the linear array shows reduction in bandwidth percentage (about 15.4%). Thanks to Taylor amplitude tapering, the side lobe level (SLL) of the array is lower than −24 dB. The maximum measured gains of the antenna element and the linear array are 7 and 19.2 dBi at the center frequency, respectively.

In the communication systems, a high gain narrow beamwidth radiation pattern achieved by an array of multiple antenna elements with optimized spacing is a solution to overcome the path loss, atmospheric loss, polarization loss, etc. Also, wideband characteristics and compact size are desirable in satellite and SAR systems. This paper provides the combination of these features by microstrip structures.

The Canadian mutual fund setting is unique in that two governance mechanisms – corporate and trust – coexist. This study empirically examines the impact of each mechanism on fund fees and performance. We find that corporate class funds charge higher fees but deliver superior fee-adjusted returns than trust funds. We then analyze the impact of various board characteristics on fees and performance for corporate class funds. We find that a board with smaller size, CEO duality, and a higher percentage of independent directors is more likely to charge lower fees. In addition, smaller boards are strongly associated with higher fee-adjusted performance. Our study supports agency theory over stewardship theory and provides valuable guidelines for Canadian investors and regulatory agencies.

The purpose of this paper is to compare the effect of corporate governance variables and fraud litigation on audit fees both before and after the implementation of the Sarbanes‐Oxley (SOX) Act in 2002.

The paper utilizes a sample of firms that had litigation proceedings filed against them for fraudulent financial reporting, and compare these firms to a sample of non‐fraud firms in the pre‐and post‐SOX period. First, the authors examine indicators of audit fees using the Simunic model. Next, the authors develop a logistic regression model with corporate governance variables and other financial control variables in order to identify the characteristics of firms that are accused of fraud in the pre‐and post‐SOX period.

The paper identifies specific components of corporate governance that are positively related to audit fees and which subsequently aid in classifying companies subject to fraud litigation. The most successful logistic regression model for 2005 (post‐SOX) is 64.4 per cent accurate in distinguishing firms litigated for fraud, while the most successful model for 2001 (pre‐SOX) is 61.4 per cent accurate in distinguishing such firms.

The research design and findings assist in providing additional evidence about the association between the effectiveness of the corporate governance structure and the external auditor in assessing the risk of fraud.

The purpose of this paper is to examine the relationship between political connection, corporate governance and audit fees in Malaysia. Specifically, it is argued that politically connected firms are perceived to be riskier and thus require auditors to undertake greater audit efforts which in turn lead to higher audit fee. Furthermore, it is also hypothesised that the demand for better corporate governance practices requires more audit effort exert from the auditors, and the demand for higher quality work is expected to be stronger for politically connected firms as these firms are being perceived to have higher risks. This is turn results in higher fees paid to the external auditor.

This paper employs panel regression analysis. The panel data set consists of 382 non‐financial firms (1,022 observations) for three years from year 2001 to 2003.

Based on 1,022 firm‐year observations for the period of 2001 to 2003, the results reveal that politically connected firms pay higher audit fees, while firms with better governance demand a higher audit quality, leading to higher audit fees. However, there is no evidence to support that corporate governance demands for a higher quality audit especially for politically connected firms.

This paper contributes to the corporate governance‐audit fees literature by examining a large number of corporate governance variables based on the Malaysian Code on Corporate Governance. In particular, instead of using several individual governance variables such as audit committee, board structure or composition, this study condensed the large number of corporate governance variables into a single index. Furthermore, this study was conducted in Malaysia, which is a unique environment that offers clear identifiable segments based along ethnic line, whereby, politically favoured firms are generally given special privileges by the government.

The paper examines the relationship between board effectiveness and audit fees for state-owned enterprises (SOEs). Furthermore, given the unique nature of SOEs, the paper assesses country-level influences, such as economic freedom, political democracy and protection of minority shareholders, which can impact board effectiveness and audit fees.

A combination of two-stage and ordinary least squares regression is used to examine the board characteristics-audit fee relationship for SOEs in a multinational setting during the period from 2016 to 2018.

The results indicate that board characteristics that represent a high level of effectiveness are associated with higher audit fees in SOEs. Furthermore, the findings suggest SOE's operating in countries evidencing medium levels of democracy and economic freedom and medium to high levels of protection of minority shareholders may be motivated to reduce agency conflicts by promoting accountability and transparency, thereby demanding increasing levels of corporate governance, monitoring and audit quality, thereby increasing audit fees.

The results provide further support for the OECD (2015) guidelines promoting the use of high-quality external audits in SOEs.

As a result of the scarceness of research in this area, the current study extends the literature by examining the role of corporate governance and audit fees in SOEs, while examining the influence of economic freedom, political democracy and protection of minority shareholders.

The purpose of this paper is to investigate the effect of corporate governance factors on audit features, namely, audit fees and the selection of Big 4 audit firms within the UK SMEs context.

The author uses different regression models to investigate the impact of corporate governance characteristics on audit features, and employs cross-sectional time series models as well as two-stage least squares technique. In addition, the author has used logit analysis to examine the effect of corporate governance factors on the selection of Big 4 audit firms.

The author provides new evidence that governance mechanisms in SMEs affect different audit features. The results show that corporate governance mechanisms are important in determining audit fees. The author detects a positive impact of board independence, audit meeting and board size on audit fees. The author also reports evidence that governance factors determine the selection of Big 4 audit firms. In particular, the author reports that independent directors and audit diligence positively affect the decision to select Big 4 audit firms.

This paper investigates the under-researched relationship between audit features and corporate governance using UK SMEs. In so doing, the author aims to provide new insights into this relationship within the SMEs context.

This study aims to examine the association between corporate governance and audit fees using directors' and officers' (D&O) insurance premiums as a proxy for overall governance quality. The use of an overall governance measure that captures both structural and non-structural governance features may shed light on the association between governance and audit fees, which is known to be inconclusive in the literature.

The authors employ D&O insurance premiums as a proxy for governance quality that reflects both the structural features and non-structural features of governance. D&O insurance premiums are hand-collected from a proxy circular of Canadian firms. Multivariate regression analyses are used for testing.

The authors find a positive association between D&O premiums and audit fees, suggesting that auditors charge higher fees to firms with heightened corporate governance risk. Even after controlling for structural governance variables in the regression model, the authors find a significantly positive association between D&O premiums and audit fees.

The findings suggest that mandatory disclosures of D&O insurance policies can be useful for market participants. This study uses a relatively small sample of Canadian firms. A larger sample could strengthen the implications of the findings.

The findings suggest that structural features of governance may be insufficient to provide a full understanding of the impact of corporate governance on audit pricing and add to the understanding of the determinants of audit fees.

This paper aims to investigate the effects of some corporate governance mechanisms and executive compensation on audit fees in an emerging market.

The study population consists of 540 observations and 90 listed companies on the Tehran Stock Exchange during the years 2009-2014. The statistical model used in this study is a multivariate regression model; besides, the statistical technique used to test the hypotheses proposed in this research is panel data.

The changes in the value of a CEO’s own firm stock option portfolio, in thousands of rials (Iran’s currency), for a 0.01 change in stock return volatility and stock price are defined as Vega and Delta, respectively. The results demonstrated that there is a positive association between audit fees and delta, but not Vega; this means that a fee premium is linked to CEO Delta incentives. The findings show that Iranian companies pay more audit fees when they give managers more rewards. In addition, the results show that there is not a significant relationship between fees resulting from audit risk and Delta and Vega incentives of the board. Inconsistent with agency theory, the authors found that the independence of board members did not have any effect on audit fees. As a final point, the outcomes of the paper demonstrate that managers who invest in companies under their own management do not have any impact on the amount of audit fee. To put it another way, there is not any significant connection between the board ownership and audit fees.

This is one of the most important studies that simultaneously surveys the impacts of corporate governance mechanisms and executive compensation in the Iranian audit market. The results of this study will reveal more than the role of corporate governance mechanisms for society and users of financial statements because as tools on the CEO actions, they always have to pay attention to the implementation of corporate principles in the economic entity’ operation.

The present study has examined the relationship between two cases of corporate governance mechanisms named the board independence and the board ownership with audit fees in a country where, to the authors’ knowledge as in most other developing markets, such a relationship has not been a subject of empirical research. Moreover, the use of a two-dimensional measure of executive compensation, namely, Delta and Vega incentives, primarily considering research undertaken in an emerging market, as a valuable contribution may be observed.

This study aims to examine the underlying determinants that may influence external audit fees paid by Emirati nonfinancial companies listed on Dubai Financial Market (DFM).

Data used in this study are mainly collected from the 2011 annual reports and corporate governance reports published by the Emirati nonfinancial companies listed on DFM. Backward regression analysis is used to measure the impact of a set of company characteristics on Emirati non-financial listed firm’s audit delays.

The findings pointed to a significant and positive association between audit fees and each of corporate size and audit committee independence variables. A significant and negative relationship has been detected between external audit fees and business complexity. The findings also revealed that audit fees are not significantly associated with company’s profitability, risk, industry type, status of audit firm and audit report lag.

The paper helps in expanding limited existing literature about the determinants of audit fees in the Arab and Middle East countries generally and in the UAE context particularly. No prior attempt had been made to investigate the determinants of audit fees paid by Emirati firms listed on DFM because the disclosure of audit fees services provided by external auditors only became effective after April 30, 2010. The findings of the study may be generalized to other Arab countries, particularly neighboring Gulf Cooperation Council states, that have a similar socio-cultural environment.