Corporate Governance Structure and Its Relationship with Audit Fee-Evidence from Malaysian Public Listed Companies
Bibliographic record
Abstract
This study investigates the relationship between the firms’ internal corporate governance mechanisms with audit fee in Malaysia. Different to other study conducted previously, this study also looks at the objectives of the study from the perspective of the newly introduced Malaysian Code of Corporate Governance (MCCG 2007) which was introduced in October 2007. The data consisted of a sample of 300 companies in Bursa Malaysia from pre-MCCG 2007 (year 2006) to post-MCCG 2007 (year 2008) (900 firm-years). Ordinary least square (OLS) regression method was utilized to analyze audit fee hypotheses developed. It was found that in general MCCG 2007 influenced the determinants of audit fee through the restructuring of corporate governance monitoring tools such as audit committee and internal audit function. Future research is recommended to study the impact of MCCG 2007 in a more specific manner such as to incorporate qualitative data and use longer time frame.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.000 | 0.003 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.002 |
| Science and technology studies | 0.001 | 0.001 |
| Scholarly communication | 0.002 | 0.007 |
| Open science | 0.001 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".