The Effect of Institutional Ownership, Audit Opinion, KAP Reputation, Management Changes and Audit Delay on Auditor Switching
نویسندگان
چکیده
This study aims to determine the effect of institutional ownership, audit opinion, hood reputation, management turnover, and delay on auditor switching in manufacturing companies IDX 2017-2020. research is quantitative descriptive. The population this are listed Indonesia Stock Exchange sampling used purposive method with number samples obtained as many 123 companies. data analysis technique logistic regression (logistic regression). results show that partially have a significant switching. In contrast, opinion change no considerable impact However, simultaneously significantly affect switching.
 
منابع مشابه
Auditor Independence and Audit Quality:
This paper reviews literatures related to auditor independence and audit quality. The review is structured based on the four main threats to auditor independence, namely client importance, nonaudit services, auditor tenure, and client’s affiliation with CPA firms. For each of the threats, we discuss findings related to the incentives, perception, and behavior of the auditor and the client, the ...
متن کاملManagement Ownership and Audit Firm Size
The finance literature identifies two agency problems between managers and outside shareholders. First, there is a divergence-of-interests problem as management ownership falls. Second, there is an offsetting entrenchment problem when management ownership increases within intermediate regions of ownership. Agency problems are mitigated through contracting, but contracts are often based on accou...
متن کاملThe effect of Internal locus of control on the relationship between psychological empowerment auditor and audit quality
Abstract The high quality of auditing increases investor confidence in financial statements and improves the transparency of financial markets and is seen as an effective regulatory mechanism to prevent managerial opportunistic behavior to reduce representation costs between manager and owner. The purpose of this study was to investigate the effect of locus of control on the relationship betwe...
متن کاملAudit Quality and Auditor Size: An Evaluation of Reputation and Deep Pockets Hypotheses
There is now a great deal of evidence that large audit firms provide higher quality audits and offer greater credibility to clients' financial statements than small audit firms. The stock market reacts more favourably when a company switches to a large auditor rather than to a small auditor (Nichols and Smith, 1983; and Eichenseher et al., 1989); large audit firms give more accurate signals of ...
متن کاملAuditor Tenure, Auditor Industry Expertise, and Audit Report Lag: Evidences of Iran
The findings of theoretical investigations indicate that short-term auditor tenures may contribute to further audit report lags (ARLs). On the other hand, auditor industry expertise represents one of the determinant factors contributing to audit quality, which has been widely studied in numerous researches. Indeed, the better the quality of audit, the less delayed would be the audit report. As ...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Journal Research of Social Science, Economics, and Management
سال: 2021
ISSN: ['2807-6311', '2807-6494']
DOI: https://doi.org/10.59141/jrssem.v1i2.14