Determinants of Accounting Firm Switching to Upgrade, Samegrade, and Downgrade
This study analyzes the non-financial and financial factors that affect accounting firms switching, namely upgrade, samegrade, or downgrade. Non-financial factors are proxied by managerial ownership and management turnover, while financial factors are proxied by profitability and financial distress....
| Main Authors: | , , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Universitas Negeri Surabaya
2022-04-01
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| Series: | Akrual: Jurnal Akuntansi |
| Subjects: | |
| Online Access: | https://journal.unesa.ac.id/index.php/aj/article/view/12415 |