Risk Management Committee, Auditor Choice and Audit Fees

• Main Authors: Iman Harymawan, -, Aditya Aji Prabhawa, -, Mohammad Nasih, -, Fajar Kristanto Gautama Putra, -
• Format: Article PeerReviewed
• Language: English; Indonesian; English; English; English; Indonesian
• Published: Multidisciplinary Digital Publishing Institute (MDPI) 2021
• Subjects: H Social Sciences; HJ Public Finance; HJ9701-9940 Public accounting. Auditing
• Online Access: https://repository.unair.ac.id/113398/3/Iman%20Harymawan_Artikel104_Risk%20Management.pdf; https://repository.unair.ac.id/113398/4/Iman%20Harymawan_Peer%20Review104.pdf; https://repository.unair.ac.id/113398/5/Iman%20H_Similarity104_Risk%20management.pdf; https://repository.unair.ac.id/113398/8/Iman%20H_Korespondensi104%20Risk%20Management.pdf; https://repository.unair.ac.id/113398/10/MohNasih_Similarity115_Risk-Management-Committee.pdf; https://repository.unair.ac.id/113398/11/MohNasih_KualitasKaril115.pdf; https://repository.unair.ac.id/113398/; https://www.mdpi.com/2227-9091/9/9/156; https://doi.org/10.3390/risks9090156
• Institution: Universitas Airlangga

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 and...