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Influence of Audit Opinion, Financial Distress, and Audit Delay on Voluntary Auditor Switching

Year: 2024

Type: article

Abstract: Audit switching refers to the practice where an organization changes its external auditor after a certain period. This is often done to enhance the independence and objectivity of the audit process, mitigate risks of complacency, and ensure fresh perspectives on financial reporting. It can also be influenced by regulatory requirements or a desire to improve the quality of the audit. The purpose of this research is to examine and analyze the effect of audit opinion, financial distress, and audit delay on voluntary auditor switching in food and beverage subsector companies listed in Indonesia Stock Exchange from 2018-2022. The sampling method was purposive sampling. This research analysis technique uses binary logistic regression analysis using the SPSS 25 software. The results showed that audit delay affects voluntary auditor switching, while audit opinion and financial distress has no effect on voluntary auditor switching.

Source: Journal of Economics Finance and Management Studies

DOI: 10.5281/zenodo.14033141

Authors: Tryas Chasbiandani, Muhamad Avito Rizkyansyah Kusuma, Mentari Pagiku

Institution: Pancasila University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W6968340880

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