This study aims to determine the effect of financial distress, KAP size, management turnover,
audit opinion, and firm size on auditor switching. The population in this study is the Property …

Many argue that factors affecting voluntary auditor switching by clients have not been
commonly agreed. This research attempts to investigate whether management change …

This paper examines the impact of firms' characteristics and corporate governance on the
auditor change decisions using a logistic regression. The sample includes all UK companies …

The purpose of this study is to explore the effect of CEO turnover and audit opinion on
auditor change in mining companies in Indonesia from 2010 to 2019. Mining companies …

This article describes the factors that influence the voluntary switching of public accounting
firms, with modified auditor opinion as a mediating variable, in nine Southeast Asia and East …

本研究旨在探討企業違法事件與審計風險的關聯性, 本文以審計公費, 關鍵查核事項數,
更換會計師事務所與財務報表重編四項觀察審計風險. 以台灣公開發行公司的資料為樣本 …

This study examined the factors that are capable of influencing external auditor switching by
companies in Nigeria. These determinants were categorised into company specific (return …

The purpose of the study was to examine the impact of firm corporate management
applications and firm characteristics on independent auditor selection. For this purpose, a …

This paper discusses the reasons behind auditor or accounting firm switching and studies
initial audit procedures. Auditors need to analyze the real reason behind auditor switching in …

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh struktur modal dan
karakteristik perusahaan terhadap audit switching pada perusahaan yang terdaftar di Bursa …