This study aims to analyze the role of an independent audit committee on the relationship between the Risk Management Committee (RMC) and audit fees. We use 510 observations from 216 different companies indexed on the Indonesia Stock Exchange for 2014–2016. This study uses ordinary least...

This study aims to analyze the role of an independent audit committee on the relationship between the Risk Management Committee (RMC) and audit fees. We use 510 observations from 216 different companies indexed on the Indonesia Stock Exchange for 2014-2016. This study uses ordinary least square...

We find that risk management committees and BIG4 audit firms contribute to audit fees. We use observations of 895 companies registered in Indonesia for 2014-2018, and to answer our hypothesis we used ordinary least squares analysis. The results show that BIG4 weakens the relationship between RMC...

The aim of this research was to analyze the relationship between managerial overconfidence and audit fees. Furthermore, this study also examined the effect of audit committee characteristics on the relationship between overconfident managers and audit fees. This study used 527 observations from...

The aim of this research is to examine and analyze the association betwen audit adjustment and earnings quality. Samples used in this research are banking companies listed on the Indonesia Stock Exchange during the period 2012-2016, a total of 358 samples from 42 companies. This research...

This research aims to analyze whether female audit engagement partners offer higher audit quality than male audit engagement partners. The results show that companies which are audited by female engagement partners have no significant associations with audit quality. Meanwhile, it also shows...

This study analyzes whether the company's intangible assets will affect the audit fee paid to the auditor and risk management committee as a moderating variable. The sample of this study consisted of 656 observations from companies listed on the Indonesia Stock Exchange (BEI) for 2010-2018 from...