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All Journal JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Journal of Fundamental and Applied Pharmaceutical Science
Karim, Md. Rezaul
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Medicine & Pharmacology Other

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Determinants of Minimum Audit Fee Compliance: Karim, Md. Rezaul; Sharif, Md. Jamil; Khasnobish, Tama Lika
Journal of Accounting, Business and Management (JABM) Vol 32 No 1 (2025): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i1.1223

Abstract

This research investigates firm-specific determinants of minimum audit fee compliance (MAFC) of the listed companies in Bangladesh. MAFC is measured using a dichotomous variable of 1 if a firm complies with the minimum audit fee (MAF) guideline and 0 otherwise. Data used in this study are collected from the companies’ annual and corporate governance reports and analyzed using the logistic regression model. By utilizing 688 firm-year observations from 2016 to 2023, we find that firm size, cashflows, profitability, and directors’ ownership are the significant determinants of MAFC. Nevertheless, leverage, age, and board independence are found insignificant determinants of MAFC which contradicts prior findings as corporate governance system is weak in Bangladesh. The findings can be underpinned by the agency and legitimacy theories. This study can contribute largely to the economic and theoretical advancement of the body of existing literature with policy implications for regulators, auditors and firms as the literature on MAF is scarce. To the author’s knowledge, this is the first study on minimum audit fees from a quantitative perspective from the unique regulatory setting of Bangladesh.
Studies on Antioxidant and Antineoplastic Potentials of Oldenlandia corymbosa Linn. Leaves Aziz, Md. Abdul; Nime, Md. Julkar; Rahman, Md. Habibur; Khatun, Ziasmin; Habib, Md. Rowshanul; Siddika, Ayesha; Khatun, Marina; Karim, Md. Rezaul
Journal of Fundamental and Applied Pharmaceutical Science Vol. 3 No. 2 (2023): February
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jfaps.v3i2.17737

Abstract

Various bioactive properties, including antioxidant and antineoplastic properties, are extracted from plant species. Oldenlandia corymbosa Linn. is an important medicinal plant that grows as a weedy annual herb throughout Bangladesh. However, no previous studies have reported the antineoplastic and antioxidant potentials of Oldenlandia corymbosa leaves. Based on this fact, this investigation evaluated the methanol extract of Oldenlandia corymbosa Linn. leaves (MELO) for its antioxidant and antineoplastic properties. Different in vitro experiments were applied here to measure the phytochemical content and antioxidant activity of MELO. Functional assays were utilized to measure the antineoplastic activity of MELO against Ehrlich Ascites Carcinoma (EAC) in mice. MELO contains rich phenolic compounds, flavonoids, flavonol, and proanthocyanidin. In vitro antioxidant assay, MELO exhibited significant ABTS▪ (IC50: 98.07 μg/mL) and DPPH (IC50: 151.21μg/mL) radicals scavenging activity when compared with the positive control (Ascorbic acid). MELO also showed total antioxidant and ferrous-reducing properties. In the antineoplastic study, dose-dependent reduction in viable EAC cell count was observed in MELO-treated groups. In contrast, treatment with MELO significantly (P<0.05) increased the mean survival time and life span (65.21%) of EAC-bearing mice. The altered hematological parameters of mice of the EAC control group were restored to the normal level by treating MELO. MELO also induced the apoptotic features observed in the morphology of DAPI-stained EAC cells. As identified by GC/MS analysis, the Phytochemical profiles of MELO are also consistent with their antioxidant, antineoplastic and apoptotic properties. Thus, the methanol extract of Oldenlandia corymbosa leaves (MELO) has the potential to consider a good source of antioxidants and antineoplastic agents.
Co-Authors Aziz, Md. Abdul Habib, Md. Rowshanul Khasnobish, Tama Lika Khatun, Marina Khatun, Ziasmin Nime, Md. Julkar Rahman, Md. Habibur Sharif, Md. Jamil Siddika, Ayesha