The purpose of this study was to obtain empirical evidence that the company's independent board commissioners has a positive effect on firm value, audit committees have profitability family ownership strengthens good relations. Corporate governance value and relationship between financial performance value. Variable measurement in uses dependent variable, moderating control variable. results sh...

This study examines the complementary or substitution role of audit committee independence (ACInd), risk management (RMC) and institutional investors on non-financial disclosure (NFRD). While existing literature provides inconclusive evidence individual influences various monitoring mechanisms NFRD, it is necessary to examine whether their combined roles are present as many coexist within an or...

This study aims at examining the moderating role of audit committee’s legal expertise on risk management and financial reporting quality. An ex-post facto research design was adopted data collected from secondary sources were analysed through a structural equation modelling approach with aid partial least square technique. The results revealed that quality is greatly impacted by management. Add...

Research question/issue This study explores the relationship between level of social capital in location a firm's headquarter and presence female board directors. We measure local by civic norms (i.e., voter turnout census participation) density networks community, professional, church, sports). hypothesize that greater levels will increase share directors on firms' boards, including women atta...

There has been a huge and deluge of risk threatening industries at an unequalled magnitude in recent times. As such, the board directors senior executives are increasingly expected to manage their various organizations' portfolios, affecting financial performance. This led assigning assessment role audit committee. The its committee play essential function Enterprise Risk Management (ERM) by bu...

We find that risk management committees and BIG4 audit firms contribute to fees. use observations of 895 companies registered in Indonesia for 2014–2018, answer our hypothesis we used ordinary least squares analysis. The results show weakens the relationship between RMC Our study proves higher demand coverage will occur if there is a committee within company. As result, fees increase. may high-...

We find that the readability of financial footnotes and risk management committees contributes to audit fees. use observations from 758 companies listed in Indonesia for 2014–2018, moderated regression analysis is used statistical analysis. The results show will affect fees paid, RMC strengthens relationship between In addition, we also robustness assays address endogeneity issues with consiste...