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-...

This research is motivated by the Omani government’s desire to reduce tax avoidance and bolster revenue collected from financial institutions. The purpose of this paper examine impact overlapped audit committee (AC) chairs other directors on practice whether they play a monitoring or advisory role in practice. As measure AC chairs, we used dummy variable indicate an chair sits committees within...

The aim of this research is to analyze the effect Good Corporate Governance mechanism on quality banking industry assets during Covid-19 pandemic. This was conducted at companies listed Indonesia Stock Exchange in 2020. data analysis technique uses multiple linear regression analysis. results show that board independent commissioners has a negative non-performing loans, thus indicating getting ...

External auditors play a major role in supporting governments and global organizations implementing their plans for achieving sustainable development goals. The current research determines the factors that affect audit quality of company. authors reviewed articles related to topic published last 30 years (1980– 2020) identify affected quality. Data were analyzed using Leximancer software. It wa...