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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.

The purpose of this study is to investigate the effect of audit fees, auditors' quality and board ownership on tax aggressiveness in Thailand.

The sample of this study is based on 215 firm-year observations of SET-100 listed companies in Thailand during the 2010–2018 periods. This study employs a panel least square regression with period fixed effects. The study retrieved the corporate governance variables from the downloaded annual reports, whilst the remaining data were collected from the EMIS database.

This study provides evidence that audit fees reduce tax aggressiveness and board ownership enhance tax aggressiveness among the firms. Nonaudit services provided by auditors impair auditors' independence and lead to higher tax aggressiveness. The result supports the agency theory, which explains that managers and blockholders may enjoy private benefits of control at the expense of other shareholders in the absence of market control. Thus, firms need good governance practices such as incentives paid for the effort of auditors and nonaudit services monitoring to curb such exploitation.

The results provide implications to the firms and regulators that incentives to the monitoring parties such as auditors can reduce tax aggressiveness among the firms. Nevertheless, higher ownership given to boards as incentives may lead to concentrated ownership and thus lead to the type 2 agency problem, which is between majority and minority shareholders. The result also provides caution to the regulators to monitor the nonaudit services provided by the auditors as it might impair their independence and compromise the tax paid to IRB.

This study is pioneer research discussing tax avoidance in Thailand. The Thai Government has been noticing that tax avoidance is being performed in the country, but academic discussion on this topic had never been elaborated.