We examine honesty and credible auditing in firm-investor relations in a repeated game of imperfect information, embedded in a general equilibrium framework. Informed auditors enhance credibility over a range of audit fees – despite the auditor’s incentive to collude – provided the probability of detection is imperfectly correlated across clients. Auditing can enhance growth especially for a re...

This study analyzes whether the company’s intangible assets will affect audit fee paid to auditor and risk management committee as a moderating variable. The sample of this consisted 656 observations from companies listed on Indonesia Stock Exchange (BEI) for 2010–2018 all industry sectors except financial industry, using method multiple linear regression analysis, aims determine fees strengthe...