Audit committee characteristics, regulatory changes and financial reporting quality in Iraq: Some lessons from Sox Act

AMA Wahhab, MTAA Al-Shammari - International journal of economics …, 2021 - sobiad.org
This study aims to examine the impact of audit committee characteristics such as audit
committee size, audit committee meetings, audit committee independence, and the financial …

The Roles Of Auditor's Reputation In Moderating The Factors Affecting Auditor Switching

AN Qomari, D Suryandari - Accounting Analysis Journal, 2019 - journal.unnes.ac.id
This study aims to determine the effect of audit opinion, audit delay, and audit fee to auditor
switching with auditor reputation as a moderating variable. The population of this study was …

[PDF][PDF] Determinants of auditor switching behaviour in Nigeria

DO Akrawah, AS Anichebe… - Global Journal of …, 2020 - arfjournals.com
This study examined the determinants of auditor switching behaviour in Nigeria. The study
examined the effect of firm profitability (financial condition of client), audit tenure, audit fee …

Reveal voluntary auditor switching determinants in Indonesia: Evidence from financial services sector

P Wibowo, A Rahmawati - Jurnal Dinamika Akuntansi, 2019 - journal.unnes.ac.id
Many argue that factors affecting voluntary auditor switching by clients have not been
commonly agreed. This research attempts to investigate whether management change …

[PDF][PDF] The effect of audit opinion, audit delay and return on assets on auditor switching (empirical study on mining companies listed on the idx 2015-2019 period)

N Swandewi, IDN Badera - American Journal of Humanities and Social …, 2021 - ajhssr.com
Auditor switching is a behavior by client companies to make auditor transfers. This study
aims to examine the effect of audit opinion, audit delay and return on assets on auditor …

The determinant factors of auditor switch (Empirical studies to Companies listed on Indonesian Stock Exchange)

S Yunawati, Z Zulkarnain - International Journal on Advanced …, 2019 - ojs.staialfurqan.ac.id
In Indonesian, regulation about change auditor subsit on regulation of finance minister of
Republic Indonesia Number 17/PMK. 01/2008 article 3rd, requires the audit public services …

[PDF][PDF] Factors causing discretionary auditor change in the insurance industry: Evidence from Jordan

M Saaydah - International Journal of Economics and Business …, 2021 - researchgate.net
Purpose: This study aims to examine the effect of several factors on the discretionary change
of external auditors in the insurance industry in Jordan. Design/Methodology/Approach: A …

[PDF][PDF] Faktor Yang Mempengaruhi Auditor Switching Pada Perusahaan Infrastruktur Dengan Pemoderasi Opinion Shop**

S Wijaya, H Lukman - Jurnal Multiparadigma Akuntansi, IV, 2022 - lintar.untar.ac.id
This research aims to obtain empirical evidence about the effect of Audit opinion, Financial
distress, Audit fee, Client firm size and Audit firm size Towards Auditor switching with …

PENGARUH KONSENTRASI KEPEMILIKAN, PERGANTIAN KOMITE AUDIT, DAN PERGANTIAN MANAJEMEN TERHADAP AUDITOR SWITCHING PADA …

I Bangse - 2023 - e-journal.uajy.ac.id
Penelitian ini bertujuan untuk menguji pengaruh konsentrasi kepemilikan, pergantian
komite audit, dan pergantian manajemen terhadap auditor switching. Data yang digunakan …