The effect of management change, audit opinion, and financial distress on auditor switching
To avoid undesirable things related to auditor independence, some companies take an action to make mandatory auditor switching, but on the other hand, many other compa-nies make voluntary auditor switching. This study, therefore, aims to find out empirical evidence related to the factors, such as ma...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
STIE Perbanas Surabaya
2017-12-01
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Series: | Indonesian Accounting Review |
Subjects: | |
Online Access: | https://journal.perbanas.ac.id/index.php/tiar/article/view/950 |