Journal articles on the topic 'Auditor switching'
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MohammadRezaei, Fakhroddin, and Norman Mohd-Saleh. "Auditor switching and audit fee discounting: the Iranian experience." Asian Review of Accounting 25, no. 3 (September 11, 2017): 335–60. http://dx.doi.org/10.1108/ara-06-2016-0070.
Full textSupriyanto, Supriyanto, and Heni Rachmawati. "Analisis Pengaruh Karakteristik Audit, Karakteristik Perusahaan, dan Proporsi Komisaris Independen terhadap Pertukaran Auditor pada Perusahaan yang Terdaftar di Bursa Efek Indonesia." Global Financial Accounting Journal 5, no. 2 (October 31, 2021): 50. http://dx.doi.org/10.37253/gfa.v5i2.6043.
Full textFenny, Fenny, Rasinta Ria Ginting, and Enda Noviyanti Simorangkir. "The The Influence of Management Change, Audit Opinion, and Audit Fee on Auditor Switching with Financial Distress as a Moderating Variable in Property and Real Estate Companies Listed on the Indonesia Stock Exchange." International Journal of Social Science Research and Review 5, no. 9 (September 9, 2022): 47–61. http://dx.doi.org/10.47814/ijssrr.v5i9.426.
Full textKuo, Li-Chun, Chan-Jane Lin, and Hsiao-Lun Lin. "Auditor switch decisions under forced auditor change: evidence from China." Asian Review of Accounting 24, no. 1 (February 1, 2016): 69–89. http://dx.doi.org/10.1108/ara-03-2014-0035.
Full textKnechel, W. Robert, Vic Naiker, and Gail Pacheco. "Does Auditor Industry Specialization Matter? Evidence from Market Reaction to Auditor Switches." AUDITING: A Journal of Practice & Theory 26, no. 1 (May 1, 2007): 19–45. http://dx.doi.org/10.2308/aud.2007.26.1.19.
Full textKamarudin, Khairul Anuar, Ainul Islam, Ahsan Habib, and Wan Adibah Wan Ismail. "Auditor switching, lowballing and conditional conservatism: evidence from selected Asian countries." Managerial Auditing Journal 37, no. 2 (January 4, 2022): 224–54. http://dx.doi.org/10.1108/maj-01-2020-2530.
Full textTomy, Chairian, Arfan Ikhsan, and Andri Zainal. "EFFECT OF AUDIT DELAY, AUDIT QUALITY AND LEVERAGE AGAINST FINANCIAL REPORTING FRAUD: AUDITOR SWITCHING AS A VARIABLE." Jurnal Ilmiah Teunuleh 3, no. 1 (March 28, 2022): 1–11. http://dx.doi.org/10.51612/teunuleh.v3i1.82.
Full textMahariyani, Afrah Junita, and Tuti Meutia. "PENGARUH OPINI AUDIT DAN AUDIT REPORT LAG TERHADAP VOLUNTARY AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS SEBAGAI PEMODERASI PADA PERUSAHAAN PERINDUSTRIAN YANG TERDAFTAR DI BEI." Jurnal Mahasiswa Akuntansi Samudra 3, no. 2 (July 30, 2022): 92–106. http://dx.doi.org/10.33059/jmas.v3i2.4996.
Full textDewi, Ni Kadek Rina Mita, and Ni Ketut Muliati. "PENGARUH FINANCIAL DISTRESS, PERGANTIAN MANAJEMEN DAN PERTUMBUHAN PERUSAHAAN TERHADAP AUDITOR SWITCHING." Hita Akuntansi dan Keuangan 2, no. 3 (July 26, 2021): 202–18. http://dx.doi.org/10.32795/hak.v2i3.1809.
Full textArsih, Luki. "PTHE INFLUENCE OF GOING CONCERN OPINIONS, MEASURES AND PROFITABILITY ON AUDITORS SWITCHING." Jurnal Ekonomi 10, no. 01 (June 1, 2021): 9–12. http://dx.doi.org/10.54209/ekonomi.v10i01.56.
Full textHoldi, Fio Prananda, and Rosmiati Tarmizi. "Pengaruh Financial Distress, Opini Audit, Dan Ukuran KAP Terhadap Auditor Switching." Jurnal Ilmiah Akuntansi Kesatuan 10, no. 1 (April 2, 2022): 41–50. http://dx.doi.org/10.37641/jiakes.v10i1.1204.
Full textNawangsari, Filmiar Yunida, and Iswajuni Iswajuni. "The effects of auditor switching towards abnormal return in manufacturing company." Asian Journal of Accounting Research 4, no. 1 (August 5, 2019): 157–68. http://dx.doi.org/10.1108/ajar-05-2019-0040.
Full textFisher, Steven A., and Dorothy M. Fisher. "Independent Auditor Switching And Changes In Corporate Bond Ratings." Journal of Applied Business Research (JABR) 9, no. 2 (October 2, 2011): 50. http://dx.doi.org/10.19030/jabr.v9i2.6076.
Full textSetyorini, Theresia Niken, and Aloysia Yanti Ardiati. "PENGARUH POTENSI KEBANGKRUTAN PERUSAHAAN PUBLIK TERHADAP PERGANTIAN AUDITOR." KINERJA 10, no. 1 (January 26, 2017): 76–87. http://dx.doi.org/10.24002/kinerja.v10i1.921.
Full textDjunaidi, Arlen, and Gatot Soepriyanto. "Pengaruh Pergantian Auditor dan Kualitas Audit terhadap Opini Audit Going Concern: Studi Empiris Perusahaan Manufaktur di Bursa Efek Indonesia." Binus Business Review 4, no. 1 (May 31, 2013): 514–30. http://dx.doi.org/10.21512/bbr.v4i1.1416.
Full textErnayani, Rihfenti. "ANALISIS RETURN ON ASSET, UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN DAN FINANCIAL DISTRESS TERHADAP AUDITOR SWITCHING." Jurnal GeoEkonomi 11, no. 2 (September 29, 2020): 241–51. http://dx.doi.org/10.36277/geoekonomi.v11i2.129.
Full textHidayatulloh, Taufik, and Firdaus Amyar. "Pengaruh Opini Audit, Pergantian Manajemen, Ukuran Perusahaan dan Ukuran KAP terhadap Auditor Switching Pada Perusahaan Pertambangan." Jurnal Ilmiah Akuntansi Kesatuan 10, no. 1 (April 28, 2022): 171–80. http://dx.doi.org/10.37641/jiakes.v10i1.1269.
Full textSvanberg, Jan, and Peter Öhman. "Lost revenues associated with going concern modified opinions in the Swedish audit market." Journal of Applied Accounting Research 15, no. 2 (September 2, 2014): 197–214. http://dx.doi.org/10.1108/jaar-11-2012-0077.
Full textMfauji, Amir Hasan, and Vera Oktari. "DETERMINAN AUDITOR SWITCHING PADA PERUSAHAAN FINANCE YANG TERDAFTAR DI BEI." Current: Jurnal Kajian Akuntansi dan Bisnis Terkini 1, no. 1 (February 25, 2020): 89–105. http://dx.doi.org/10.31258/jc.1.1.89-105.
Full textAprilia, Rosella, and Bahtiar Effendi. "Pengaruh Pergantian Manajemen, Kepemilikan Publik dan Financial Distress terhadap Auditor Switching." STATERA: Jurnal Akuntansi dan Keuangan 1, no. 1 (April 15, 2019): 61–75. http://dx.doi.org/10.33510/statera.2019.1.1.61-75.
Full textE., Appah, Onowu J.U., Audu A.J., and Tonye Y.A. "Audit Firm Attributes and External Auditors’ Switching Behaviour of Insurance Companies in Nigeria." African Journal of Accounting and Financial Research 5, no. 2 (October 3, 2022): 73–92. http://dx.doi.org/10.52589/ajafr-kwbb3frl.
Full textTjahjono, Mazda, and Saskia Khairunissa. "Opini Audit, Financial Distress, Pertumbuhan Perusahaan Klien Dan Pergantian Manajemen Terhadap Auditor Switching." JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi 8, no. 2 (July 5, 2021): 180–98. http://dx.doi.org/10.30656/jak.v8i2.2401.
Full textWage, Sunarto, and Nanda Harry Mardika. "ANALYSIS OF FACTORS AFFECTING AUDITOR SWITCHING IN INDONESIA." JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) 10, no. 2 (July 20, 2022): 195–205. http://dx.doi.org/10.33884/jimupb.v10i2.5613.
Full textSiahaan, Audrey, and Dame Ria R. Saragi. "Faktor-faktor yang Mempengaruhi Voluntary Auditor switching (Studi Empiris pada perusahaan Non Financing yang Terdaftar di Bursa Efek Indonesia )." Visi Sosial Humaniora 1, no. 2 (December 18, 2020): 96–107. http://dx.doi.org/10.51622/vsh.v1i2.179.
Full textAli, Azham Md. "1MDB: The Audit Firms’ Questions." Journal of Public Administration and Governance 6, no. 1 (February 19, 2016): 73. http://dx.doi.org/10.5296/jpag.v6i1.9057.
Full textHalim, Kusuma Indawati. "PENGARUH UKURAN PERUSAHAAN, PERGANTIAN MANAJEMEN, DAN REPUTASI AUDITOR TERHADAP AUDITOR SWITCHING." Jurnal Revenue : Jurnal Ilmiah Akuntansi 2, no. 1 (August 30, 2021): 75–82. http://dx.doi.org/10.46306/rev.v2i1.46.
Full textZubir, Zubir. "THE INFLUENCE OF GOING CONCERN, COMPANY SIZE, KAP SIZE AND PROFITABILITY ON AUDITOR SWITCHING PROPERTY AND REAL ESTATE 2016 - 2019." International Journal of Business and Information Technology 1, no. 1 (December 29, 2020): 54–59. http://dx.doi.org/10.47927/ijobit.v1i1.45.
Full textSuryandari, Dhini, and Siti Kholipah. "Factors that Influence Auditor Switching Financial Companies on the IDX for the Period 2015-2017." Jurnal Akuntansi 9, no. 2 (August 21, 2019): 83–96. http://dx.doi.org/10.33369/j.akuntansi.9.2.83-96.
Full textDia Permatasari, Nonik, Haifah Haifah, and Nanda Widaninggar. "Pengaruh Merger, Pergantian Manajemen, Ketidakpuasan Perusahaan, Fee Audit, dan Audit Delay pada Auditor Switching." JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN 1, no. 1 (September 1, 2020): 1–17. http://dx.doi.org/10.31967/jakuma.v1i1.374.
Full textYudha, Cokorda Krisna, and Komang Adi Kurniawan Saputra. "Pengaruh Opini Going Concern, Pergantian Manajemen, Kesulitan Keuangan, Dan Reputasi Auditor Pada Auditor Switching." JAD: Jurnal Riset Akuntansi & Keuangan Dewantara 2, no. 2 (July 4, 2019): 82–95. http://dx.doi.org/10.26533/jad.v2i2.380.
Full textAini, Nurul, and M. Rizal Yahya. "PENGARUH MANAGEMENT CHANGE, FINANCIAL DISTRESS, UKURAN PERUSAHAAN KLIEN, DAN OPINI AUDIT TERHADAP AUDITOR SWITCHING." Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 4, no. 2 (August 19, 2019): 245–58. http://dx.doi.org/10.24815/jimeka.v4i2.12235.
Full textAdolpino Nainggolan and Heriston Sianturi. "Pengaruh Audit Delay, Opini Audit Dan Reputasi Auditor, Terhadap Voluntary Auditor Switching (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2015-2019)." Jurnal Liabilitas 6, no. 1 (February 1, 2021): 19–34. http://dx.doi.org/10.54964/liabilitas.v6i1.69.
Full textRatna Candradewi, Nyoman, and Gayatri Gayatri. "Reputasi Auditor sebagai Pemoderasi Pengaruh Opini Audit dan Pergantian Manajemen pada Auditor Switching." E-Jurnal Akuntansi 30, no. 10 (October 27, 2020): 2456. http://dx.doi.org/10.24843/eja.2020.v30.i10.p02.
Full textWinata, Atika Sukma, and Indah Anisykurlillah. "Analysis of Factors Affecting Manufacturing Companies in Indonesia Performing a Switching Auditor." Jurnal Dinamika Akuntansi 9, no. 1 (February 19, 2018): 82–91. http://dx.doi.org/10.15294/jda.v9i1.11998.
Full textManto, Juli Is, and Dewi Lesmana Wanda. "PENGARUH FINANCIAL DISTRESS, PERGANTIAN MANAJEMEN DAN UKURAN KAP TERHADAP AUDITOR SWITCHING." Media Riset Akuntansi, Auditing & Informasi 18, no. 2 (September 30, 2018): 205. http://dx.doi.org/10.25105/mraai.v18i2.3212.
Full textBaskara Putratama Arta, Yetty Murni, and Nelyumna. "PENGARUH PROPORSI DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, FINANCIAL DISTRESS DAN UKURAN PERUSAHAAN TERHADAP AUDITOR SWITCHING (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di BEI Periode Tahun 2014-2019)." RELEVAN : Jurnal Riset Akuntansi 1, no. 2 (June 1, 2021): 99–112. http://dx.doi.org/10.35814/relevan.v1i2.2266.
Full textRiyanto, Slamet, Syahril Djaddang, and Suyanto. "D, Determinan Peran Ukuran Perusahaan pada Determinan Voluntary Auditor Switching." Jurnal Riset Akuntansi & Perpajakan (JRAP) 8, no. 02 (December 26, 2021): 94–111. http://dx.doi.org/10.35838/jrap.2021.008.02.20.
Full textMa'summah, Zety. "Faktor yang Berpengaruh Pada Auditor Switching (Studi Pada BUMN Yang Listing di BEI 2018-2020)." JFAS : Journal of Finance and Accounting Studies 4, no. 1 (February 18, 2022): 52–60. http://dx.doi.org/10.33752/jfas.v4i1.404.
Full textSejati, Fajar Rina, and Septyana Prasetianingrum. "Auditor Switching Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia." Accounting Journal Universitas Yapis Papua (Accju) 1, no. 1 (September 17, 2022): 1–5. http://dx.doi.org/10.55098/accju.v1.i1.pp1-5.
Full textLesmana, Kevin, and Ratnawati Kurnia. "Analisis Pengaruh Pergantian Manajemen, Opini Audit Tahun Sebelumnya, Financial 37 Distress, Ukuran KAP, dan Ukuran Perusahaan Klien Terhadap Voluntary Auditor Switching." Jurnal ULTIMA Accounting 8, no. 1 (June 1, 2016): 37–52. http://dx.doi.org/10.31937/akuntansi.v8i1.576.
Full textPratama, Alouisius Ariantoro, and Aloysia Yanti Ardiati. "PENGARUH PERGANTIAN MANAJEMEN, UKURAN PERUSAHAAN DAN AUDIT FEE TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2015-2019." Modus 34, no. 1 (January 25, 2022): 85–99. http://dx.doi.org/10.24002/modus.v34i1.5075.
Full textLópez, Dennis M., and Gary F. Peters. "Auditor Workload Compression and Busy Season Auditor Switching." Accounting Horizons 25, no. 2 (June 1, 2011): 357–80. http://dx.doi.org/10.2308/acch-10026.
Full textDwiphayana, Gusti Ngurah Made, and I. Dewa Gede Dharma Suputra. "Pengaruh Opini Audit dan Audit Delay Pada Auditor Switching dengan Karakteristik Komite Audit Sebagai Pemoderasi." E-Jurnal Akuntansi 28, no. 3 (September 12, 2019): 1965. http://dx.doi.org/10.24843/eja.2019.v28.i03.p21.
Full textSimalango, Endru Douglas, and Valentine Siagian. "PENGARUH UKURAN PERUSAHAAN, OPINI AUDITOR, REPUTASI AUDITOR, DAN PERGANTIAN MANAJEMEN TERHADAP AUDITOR SWITCHING PADA “INDEKS PAPAN UTAMA”." JURNAL AKUNTANSI UNIVERSITAS JEMBER 20, no. 1 (June 30, 2022): 1. http://dx.doi.org/10.19184/jauj.v20i1.30891.
Full textSyarif, Firman, and Kristina Hasibuan. "Pengaruh Kesulitan Keuangan, Pergantian Dewan Komisaris, Opiniaudit, Reputasi Auditor, Audit Tenure, Biaya Audit terhadap Auditor Switching pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2011-2014." Talenta Conference Series: Local Wisdom, Social, and Arts (LWSA) 1, no. 1 (October 17, 2018): 033–34. http://dx.doi.org/10.32734/lwsa.v1i1.137.
Full textKim, Yongtae, and Myung Seok Park. "Auditor Changes and the Pricing of Seasoned Equity Offers." Accounting Horizons 20, no. 4 (December 1, 2006): 333–49. http://dx.doi.org/10.2308/acch.2006.20.4.333.
Full textVanstraelen, Ann. "Going-Concern Opinions, Auditor Switching, and the Self-Fulfilling Prophecy Effect Examined in the Regulatory Context of Belgium." Journal of Accounting, Auditing & Finance 18, no. 2 (April 2003): 231–54. http://dx.doi.org/10.1177/0148558x0301800204.
Full textAdolpino Nainggolan, Tagor Darius Sidauruk, and Eyndah Fajar Cahyani. "PENGARUH PERGANTIAN MANAJEMEN, FINANCIAL DISTRESS, UKURAN KANTOR AKUNTAN PUBLIK (KAP), AUDIT FEE, DAN OPINI AUDIT TERHADAP AUDITOR SWITCHING PADA PERUSAHAAN PROPERTY AND REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 – 2019." Jurnal Liabilitas 7, no. 1 (February 24, 2022): 1–11. http://dx.doi.org/10.54964/liabilitas.v7i1.191.
Full textRochmatilah, Siti, Barkah Susanto, and Anissa Hakim Purwantini. "The Effect of Audit Fee, Auditor Rotation, Auditor Firm Reputation, and Auditor Specialization on Audit Quality." JIFA (Journal of Islamic Finance and Accounting) 4, no. 1 (July 7, 2021): 26–40. http://dx.doi.org/10.22515/jifa.v4i1.3005.
Full textDeliana, Deliana, Abdul Rahman, and Lifian Monica. "Faktor-faktor yang Mempengaruhi Auditor Switching." Reviu Akuntansi dan Bisnis Indonesia 5, no. 1 (March 30, 2021): 1–12. http://dx.doi.org/10.18196/rabin.v5i1.11136.
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