Prabhawa, Adity Aji; Harymawan, Iman - In: Risks : open access journal 10 (2022) 9, pp. 1-21
We find that the readability of financial footnotes and risk management committees contributes to audit fees. We use observations from 758 companies listed in Indonesia for 2014-2018, and moderated regression analysis is used for statistical analysis. The results show that the readability of...