The debate about the enactment of auditor partner rotation and audit tenure restriction their effect on quality still leave questions, because several studies have found inconsistent results. This study aims to provide empirical evidence moderating committee relationship quality, which may caused inconsistency previous studies. uses data from manufacturing companies listed Indonesia Stock Excha...

The paper examines the role of dual-class share structure on nexus between presence at least one female member audit committee (gender diversity) and fees. study estimates a regression model using 2,519 firm-year observations for 475 public U.S. firms, in line with view that gender diversity helps firms to be more attentive members act within their control ensure higher level coverage, finds is...