We find that risk management committees and BIG4 audit firms contribute to audit fees. We use observations of 895 … coverage will occur if there is a risk management committee within the company. As a result, audit fees increase. RMC may …, auditor(s) could indirectly reduce the risk because it is partially results from the performance of the RMC. In addition, we …

We find that the readability of financial footnotes and risk management committees contributes to audit fees. We use …

We find that the readability of financial footnotes and risk management committees contributes to audit fees. We use …

This research examines the relationship between the risk management committee and textual risk disclosure. Textual risk … disclosure is measured using the use of a risk-contained tone in the annual report. We employed empirical analysis for the … Indonesian listed firms for the period 2010 to 2018. The findings of this research suggest that the existence of the risk …