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...

Based on the existing information, managers and financial advisers can study the economies of different countries and regions. The competitiveness of a nation depends directly on the quality of life of its citizens, and on the competitiveness of the company depends the level of performance of...

The spread of COVID-19 and the drastic blockages that followed led to the placement of economies and labor markets around the world in a state of emergency. Governments are fighting to protect jobs and businesses. Some of the measures identified and implemented are short-term telework and...

Internal audit functions of organizations are regarded as crucial components of the combined assurance model, alongside the audit committee, management and external auditors. In this regard, internal audit plays a crucial role, insofar as it consists of experts in risk, governance and control...

The Internal Auditing & Risk Management is a quarterly peer-reviewed journal started in 2006 by Athenaeum University and The Center of Excellence in Financial Management and Internal Audit and publishes original high-quality papers in the field of management and auditing

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...

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...

The process of globalization inevitably leads to the rethinking (conceptual reconstruction) of the paradigm of growth and economic development at local, regional, national, European and global level, implicitly on the financial market as a whole. The high challenge, on the one hand, of the...

The leadership of the modern enterprise is no longer satisfied with operative information but wants forecasts, wishes to anticipate future competition movements and the future evolution of the market taking into account what is happening today. Achieving good economic efficiency by businesses is...

The Internal Auditing & Risk Management is a quarterly peer-reviewed journal started in 2006 by Athenaeum University and The Center of Excellence in Financial Management and Internal Audit and publishes original high-quality papers in the field of management and auditing