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September 10, 2025West Science Accounting and Finance

Evaluating Factors Influencing Auditor Switching: Insights from Indonesian Manufacturing Firms

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Authors

ESErnisa SiregarPerbanas Institute TATaufiq AkbarPerbanas Institute LLLaela LanjarsihPerbanas Institute

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Implication

Quantitative analysis identifies audit tenure as a significant factor in auditor switching decisions among manufacturers, suggesting implications for audit independence.

Key Points

Audit tenure shows a significant positive effect on auditor switching decisions, indicating longer relationships may raise independence concerns.
The study included 255 observations across 85 manufacturing firms in Indonesia over a three-year period from 2021 to 2023.
Using purposive sampling, the research highlights that audit fee and firm size do not significantly influence auditor switching.
The findings reveal critical insights into maintaining integrity and credibility in financial audits within the manufacturing sector.

Cite This Study

Siregar et al. (2025) studied this question.

synapsesocial.com/papers/68c1a5e554b1d3bfb60df385 https://doi.org/10.58812/wsaf.v3i02.2034

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Implication

Quantitative analysis identifies audit tenure as a significant factor in auditor switching decisions among manufacturers, suggesting implications for audit independence.

Evaluating Factors Influencing Auditor Switching: Insights from Indonesian Manufacturing Firms

Discussion

Member takes

Implication

Key Points

Cite This Study

Evaluating Factors Influencing Auditor Switching: Insights from Indonesian Manufacturing Firms

Discussion

Member takes

Implication

Key Points

Cite This Study

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