Corporate governance 3D-finite element analysis ABAQUS Article Carbon fiber composite Carbon fibers Composite models Composite plates Conditional conservatism Corneal fibroblasts Delamination Ex vivo Excitation frequency Financial reporting Financial reporting quality Finite element method Gelam honey Guided ultrasonic waves Institutional reforms Learning Leporidae Low-velocity impact damage MATLAB Manufacture Museum Non-audit services Non-destructive monitoring Plates (structural components) Rasch model Satisfying experiences