The purpose of this study is to examine the effect KAP reputation, auditor switching, leverage and financial distress in moderating on acceptance going concern audit opinions. sample 103 companies listed Indonesia Stock Exchange 2017-2020 period which are classified based Consumer Non-Cyclicals shares because they have largest population compared other sectors these more complex produce sell fi...

The development of public sector accounting was now propelled by stakeholder demands on bureaucratic performance, accountability and transparency, to pay close attention tax revenues expenditures with due regard financial governance through positive auditing results. Indonesian government enacted a new rule Government Accounting Standard No. 71 2010 which fundamentally changed the form books. i...

Audit market concentration causes to decrease the scope of companies' au-thorities for selecting the audit institutions but instead it increases the power of auditors' market that it turns, leads to a decrease in quality and an increase in auditors' stress. The purpose of the present research is to study the effect of audit market concentration on auditors's job stress and audit quality of Tehr...

This study aims to determine whether audit opinion, public accounting firm reputation, delay, and financial distress as moderating variables have an influence on auditor switching. The data used are companies in the manufacturing sector listed Indonesia Stock Exchange (IDX) 2018-2020. obtained form of statements, sample selection process is carried out using purposive sampling, hypothesis testi...