The role of auditor opinion in moderating the effect of financial distress on auditor switching in the infrastructure, utility, and transportation sub-sectors
The purpose of this study is to analyze the effect of company growth and financial distress on auditor switching with going concern audit opinion as a moderating variable. This study used secondary data obtained from Indonesia Stock Exchange. By suing a purposive sampling method, of 25 infrastructur...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
STIE Perbanas Surabaya
2020-06-01
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Series: | Indonesian Accounting Review |
Subjects: | |
Online Access: | https://journal.perbanas.ac.id/index.php/tiar/article/view/2033/pdf |