We find that the readability of financial footnotes and risk management committees contributes to audit fees. We use … analysis. The results show that the readability of financial footnotes will affect audit fees paid, and RMC strengthens the … relationship between the readability of financial footnotes and audit fees. In addition, we also used robustness assays to address …

familiarity and readability of KAM on the communicative value of audit reports. Our results indicate that KAM readability enhances …