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Audit committee characteristics, regulatory changes and financial reporting quality in Iraq: Some lessons from Sox Act
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 …
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 …
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 …
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 …
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 …
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)
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 …
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 …
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 …
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 …
komite audit, dan pergantian manajemen terhadap auditor switching. Data yang digunakan …