Risk management committee, independent commissioner, and audit fee: An update

We investigate whether the risk management committee and independent commissioner contribute to audit fee. use 720 observations from Indonesian listed companies for 2015–2018. ordinary least square analysis address our hypotheses. The result shows that proportion of commissioners weakens relationship between RMC fees. Our study proved existence a would lead higher demand coverage. As result, fee increased. may high-quality external assurance, but it be ignored because has more authority than RMC. In addition, we also used coarsened exact matching with consistent as OLS. These findings provide evidence policymakers on fees committees.