Originality/value – This study goes beyond the traditional focus on corporate governance as we use the existence of a risk committee as an indicator of better governance practices to mitigate financial and non-financial risk factors. Finally, the results are beneficial for the development of best practices in corporate governance by promoting the existence of a risk committee. A risk committee can serve as a risk-mitigating tool in the investment decision-making process. Practical implications – The findings from this study will be beneficial to the regulatory authorities responsible for improving the compliance of corporate governance. Our findings also indicate that the existence of a risk committee increases audit fees. Multivariate regression analysis and propensity score matching techniques are both applied to data from the Australian Stock Exchange’s listed companies for the years 2001–2013.įindings – The results indicate that the existence of a risk committee reduces the discretionary accruals this means the financial reporting quality improves when risk committees are in operation.

We argue that the existence of a risk committee in a firm contributes to higher financial reporting quality and this, eventually, affects audit pricing.ĭesign/methodology/approach - This study uses two different proxies for risk committee measures and investigates the impact on financial reporting quality and audit pricing. We also investigate whether having a risk committee effect on audit pricing. Purpose - The purpose of this paper is to examine the association between the existence of a risk committee in a firm and financial reporting quality. Existing known faults have also been identified in this study. The digital elevation model and the derived slope maps enabled fracturing to be discerned. Then, a post-processing fieldwork has been conducted to avoid any confusion with faults. They are overlain on rivers, highways and digital elevation model maps for preliminary validation. These features are terraces, linear valleys and cliffs, faults, joints, and other line weaknesses, tracks, buildings, roads and rivers.

In this study, we extracted in this region all linear and curvilinear edges resulted from geomorphological features, geological structures, rock composition, vegetal tonal contrasts, soil moisture, and human activities. The combination of remote sensing techniques with fieldwork and photogrammetry has been probed again and helped to detect three (03) new faults and to characterise the recently assumed landslide as a rock fall characterised by an accumulation of fresh rock deposits downwards, from the edge to the valley. Various approaches used based on multi-spectral information such as PCA, band compositions, NDVI, and texture analysis are used to investigate landslide and new faults in the region of West Cameroon. Remote sensing was used to visualize the West region with the purpose of investigating recent natural hazards observed in this area.

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