Risk Management Committee, Auditor Choice and Audit Fees

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-quality external guarantees, but presence as moderating variable reduces two variables. assume this can happen because auditors work more efficiently company has an RMC, auditor(s) could indirectly reduce it partially from performance RMC. In addition, also robustness test handle endogeneity problem with consistent OLS. These findings provide evidence policy makers about committees.