The article explores how certain aspects of how companies are run in Malaysia affect how much they pay for audits. They looked at things like the background of the CEO and the makeup of the audit committee. The study found that having independent members on the audit committee led to higher audit fees, while having members with financial expertise led to lower fees. They also found that the frequency of audit committee meetings didn't affect fees. Companies with CEOs and audit committees dominated by bumiputra members tended to pay more for audits.