We find that the readability of financial footnotes and risk management committees contributes to audit fees. We use … analysis. The results show that the readability of financial footnotes will affect audit fees paid, and RMC strengthens the … relationship between the readability of financial footnotes and audit fees. In addition, we also used robustness assays to address …

We find that the readability of financial footnotes and risk management committees contributes to audit fees. We use … analysis. The results show that the readability of financial footnotes will affect audit fees paid, and RMC strengthens the … relationship between the readability of financial footnotes and audit fees. In addition, we also used robustness assays to address …

financial statement footnotes in Indonesia. Design/methodology/approach This study utilizes a sample period spanning from 2010 … busy schedules and the readability of financial statement footnotes. This suggests that companies led by busy CEOs are more … likely to have financial statement footnotes that are easier to read. Research limitations/implications These findings hold …