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This paper aims to share how it was possible to change the way business was conducted in a short period in order to continue the academic semester and seek alternatives to manage the day-to-day university affairs in the midst of a pandemic crisis at a higher education setting. As a result, the authors’ experiences have created new norms and opportunities for the university.

The coronavirus disease 2019 (COVID-19) pandemic in Brunei Darussalam is an evolving situation with extraordinary challenges for staff and students of the university. Although the campus remains open and essential services were continuously provided, the university had to implement and adapt to new norms instinctively to minimise the potential pathways for community spread of the coronavirus and at the same time minimise interruption in teaching and learning.

Firstly, structured blended learning will be the basis of teaching and learning, alongside ensuring the highest quality of online education and successful achievement of the intended learning objectives. Secondly, blended learning will open more opportunities to offer programmes in a more flexible, personalised, student-centric and lifelong learning manner, with the option of taking a study hiatus at students' convenience. Thirdly, there will be more global classrooms and the exchange of online modules with international partner universities. Fourthly, short programmes such as the Global Discovery Programmes will be modified and improvised to become an online learning experience. And finally, there will also be the opportunity to understand and consider the physical and mental well-being and durability of the university community in overcoming a national crisis situation.

This paper is intended to be a conceptual paper where the authors describe novel experiences during the pandemic. The authors’ views, interventions and experiences may result into a new model for higher education that will reposition students to the new global markets and economy.

The purpose of this study is to examine the effect of the audit committee (AC) independence, financial expertise, internal audit function, audit quality and ownership concentration on earnings quality (EQ) and, consequently, ascertain whether the AC’s independence and financial expertise has a moderating effect on the relationship between internal audit function and EQ.

The study sample is 508 firms listed on the Main Market of Bursa Malaysia (formerly known as Kuala Lumpur Stock Exchange) for the years 2009 to 2012. EQ was measured using two modified Jones models of discretionary accruals.

The findings reveal that the independence of AC and investment in internal audit function, as well as the Big4 audit firm, are related to greater EQ. Ownership concentration is found to be associated with lower EQ. The study provides evidence that AC’s independence moderates the relationship between internal audit function (investment in and sourcing arrangements of internal audit function) and EQ. It also shows that AC’s financial expertise moderates the relationship between sourcing arrangements of internal audit function and EQ.

This study extends the prior related literature by examining the AC’s independence and financial expertise as moderating variables on the relationship between internal audit function and EQ.

Policymakers might use the findings regarding EQ in relation to governance practices, to recognize the important roles played by the AC’s independence and financial expertise on the effectiveness of internal audit function with EQ.

This study uses the agency theory and resource dependence theory to provide empirical evidence on the impact of internal audit function and AC on EQ in the ownership concentration environment.

As the major shareholder, in 2004, the Malaysian Government embarked on the transformation initiative of the Government Linked Companies (GLCs). One of the main initiatives was to enhance board effectiveness through its Green Book. Soon after, the progress performance review revealed that the GLCs reported improved earnings. Such drastic performance turnarounds triggered the question as to whether earnings quality is at stake. The purpose of this paper is to examine the impact of the tightening of corporate governance mechanisms on earnings management (EM) activities of the GLCs.

The earnings data for two periods (pre‐ and post‐transformation) were collected and tested to determine whether the GLCs experienced any improvement of board monitoring role in curbing EM activities in the post‐transformation period.

The main findings show that there is an increase of EM activities in the post‐transformation policy. Furthermore, the study also reveals that none of the corporate governance mechanisms has much impact on curbing activities, except for board meetings and leadership structure in the post‐transformation period. The board meetings and separation of chairman and chief executive officers in the companies were shown to only have a negative impact on EM activities in the post‐transformation period. Although the study has shown a positive preliminary impact from tightening the corporate governance of the GLCs, weak earnings quality might undermine the efforts to sustain such a transformation.

The paper contributes to the limited body of literature concerning the impact of corporate governance on earnings management by examining such impact using Government Linked Companies in Malaysia after introducing the transformation programme.

This paper aims to explore the role of ownership structure on integrated reporting quality (IRQ) in an emerging market.

This study includes a sample consisting of 64 firms from Bursa Malaysia, with 173 firm-year observations from 2017 to 2020. Feasible Generalised Least Square model has been used to test the hypotheses.

The findings show that government ownership has a positive effect on IRQ and that the integrated reports and <IR> framework are well aligned. Foreign ownership influences IRQ positively. However, the results did not support the effect of family ownership on IRQ as hypothesised.

The findings of this research hold practical implications for companies and regulators in Malaysia. The results demonstrate to investors that both government and foreign ownership have a positive impact on IRQ. Therefore, investors can make well-informed investment decisions regarding companies with a high level of government or foreign ownership.

To the best of the authors’ knowledge, this is the first paper to explore the effect of ownership structure on IRQ in the Malaysian context.

The purpose of this paper is to study the substituent effect in dye-sensitized solar cells’ (DSSCs) performance. For this end, three new metal organic dyes with DPA structure were synthesized. For investigation of the substituent effect, two different anchoring groups, namely, 1,3-dioxo-1Hbenz[de]isoquinolin-2(3H)-yl)benzenesulfonamides and 1,8-naphthalimide, were used.

Three organic dyes based on azo were selected, which contain various electron donor groups. Absorption properties of purified dyes were studied in solution and on photoelectrode (TiO₂ and Z_nO) substrate. DSSCs were prepared to determine the photovoltaic performance of each photosensitizer.

The results showed that all organic dyes form J-aggregation on the photoanode substrate. Cyclic voltammetry results for all organic dyes ensured an energetically permissible and thermodynamically favorable charge transfer throughout the continuous cycle of photo-electric conversion. The results illustrate conversion efficiencies of cells based on solution Dyes 1, 2 and 3 and TiO₂ as 3.44, 4.71 and 4.82 per cent, respectively. The conversion efficiencies of cells based on solution Dye 1, 2 and 3 and Z_nO are 3.21, 4.09 and 4.14 per cent, respectively.

In this study, the development of effect of assembling materials, offering improved photovoltaic properties.

Organic dye attracts more and more attention because of its low-cost, facile route synthesis and less-hazardous properties.

To the best of the authors’ knowledge, the effect of anchoring agent and nanostructure on DSSCs performance was investigated for the first time.