Independent audit committee, risk management committee, and audit fees

• Main Authors: Dyah Ayu Larasati, -, Melinda Cahyaning Ratri, -, Mohammad Nasih, -, Iman Harymawan, -
• Format: Article PeerReviewed
• Language: English; Indonesian; English; English; English; Indonesian
• Published: Cogent OA 2019
• Subjects: H Social Sciences; HD61 Risk Management; HJ9701-9940 Public accounting. Auditing
• Online Access: https://repository.unair.ac.id/113450/1/Iman%20Harymawan_Artikel120_Independent%20audit.pdf; https://repository.unair.ac.id/113450/2/Iman%20Harymawan_Peer%20Review120.pdf; https://repository.unair.ac.id/113450/3/Iman%20H_Similarity120_Independent%20audit.pdf; https://repository.unair.ac.id/113450/4/Iman%20H_Korespondensi120%20Independent%20audit.pdf; https://repository.unair.ac.id/113450/8/MohNasih_Similarity114_Independent-audit-committee.pdf; https://repository.unair.ac.id/113450/9/MohNasih_KualitasKaril114.pdf; https://repository.unair.ac.id/113450/; https://www.tandfonline.com/doi/full/10.1080/23311975.2019.1707042; https://doi.org/10.1080/23311975.2019.1707042
• Institution: Universitas Airlangga

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 anal...