The research examines the effect of management change, financial distress, client's size,
and audit opinion on auditor switching. The population in this research are the banking …

This study aims to examine empirically the factors that effect the auditor switching voluntarily.
Variabels which use in this research is audit delay, change in management and the rate of …

The main objective of this paper is to analyze the different types of audit report and audit
rotation. The rotation of audit studied is the mandatory rotation of audit partner and voluntary …

Isu mengenai independensi auditor menjadi isu utama yang muncul akibat dari lamanya
seorang auditor memberi layanan audit kepada klien. Untuk dapat meningkatkan kualitas …

Fraudulence can cause financial loss and investor mistrust. Fraud is not only unethical but
also a punishable sin. As the impact is enormous, it is crucial to examine what factors …

The aim of this study is to find determinant factors of auditor switching among manufacturing
companies. Variables that considered to affect are management changing, qualified opinion …

Purpose This paper aims to investigate the association between the composition of boards
of directors and the choice of external auditor among companies listed on the Kuwait Stock …

This research will investigate the effective factors on changing auditor. Variables such as
company size, audit opinions, audit reporting delay and auditing firm reputation are …

The purpose of this study was to analyze the effect of tax aggressiveness and audit delay on
auditor switching. The data used in this study are financial reports consumer goods listed on …

Purpose This study aims to investigate whether organizational complexity (hereafter firm
complexity) increases audit report lag (ARL) in a unique environment of GCC countries …