Auditor switching has become an exciting topic when the auditing environment dynamics continues to develop. This study is intended examine relationship between auditor and their influential factors by considering company's financial problems. Using logistic regression statistical methods data, this shows that audit fees, KAP reputation, company growth affect switching, while opinion no effect. ...

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 ...


 A phenomenon this research linked to the mistake from auditor when giving audits opinions, therefore aimed discover factors receipt of going concern audit opinion with firm size as a moderating variable and including independent commissioners, committee, financial distress. Furthermore, logistic analysis regression Eviews program was hypothesis test used. The results study, committee dis...

Although the published literature on auditor independence is extensive, an accepted comprehensive theory, framework or model of auditor independence risk does not exist. This paper develops a formal model of auditor independence risk that may be used to begin a more rigorous investigation of auditor independence and various factors that are thought to affect this risk. The sensitivity of the mo...

The purpose of this study was to analyze the effect audit opinion, management change and financial distress on auditor switching. data use in an annual reports infrastructure, utilities transport companies listed Indonesia Stock Exchange (IDX) period 2015-2021. method taking samples using purposive sampling method. analysis used is logistic regression analysis. results research concluded that o...

Penelitian ini bertujuan untuk mengidentifikasi pengaruh ukuran perusahaan, profitabilitas, solvabilitas , opini auditor dan reputasi kantor akuntan publik terhadap audit delay . Variabel independen dalam penelitian adalah publik. dependen Populasi seluruh perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2021. Periode dilakukan 3 tahun. Teknik penentuan samp...

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 lo...

Auditor selection can be regarded as a matter of audit quality. Research studies aiming to model the auditor choice employ statistical techniques. Here we employ three techniques derived from the Data Mining domain to build models capable of discriminating cases where companies choose a Big 4 or a Non-Big 4 auditor. Significant factors associated with the auditor choice are revealed. The three ...

Auditor appointment can be regarded as a matter of pursued audit quality and is driven by several factors. The adoption of an effective auditor procurement process increases the likelihood that a company will engage the right auditor at a fair price. In this study, three techniques derived from artifi cial intelligence (AI) are used to propose models capable of discriminating between cases wher...