What type of study is this?

This is a Quantitative Study study.

October 13, 2025Al-Mal Jurnal Akuntansi dan Keuangan Islam

Predictors of Auditor Changes: The Combined Effect of Audit Characteristics and Client Governance

View Full Paper

Ask AI

Bookmark

Audit characteristics significantly influence auditor turnover, particularly audit tenure and company size.
The reputation of the Public Accounting Firm also plays a crucial role in the decision to switch auditors.
An independent audit committee is linked to a higher likelihood of auditor changes.
Going concern audit opinion does not appear to significantly affect auditor turnover.

Discussion

No takes yet. Share an insight, caveat, or question.

Implication

This quantitative analysis reveals significant factors influencing auditor turnover in non-financial companies, suggesting a need for deeper exploration.

Cite This Study

Cahya et al. (2024) studied this question.

synapsesocial.com/papers/68ed4e04d3b1bfa344c6026c https://doi.org/10.24042/al-mal.v5i2.22372

View Full Paper

Ask AI

Bookmark

Implication

This quantitative analysis reveals significant factors influencing auditor turnover in non-financial companies, suggesting a need for deeper exploration.

Predictors of Auditor Changes: The Combined Effect of Audit Characteristics and Client Governance

Key Points

Discussion

Implication

Cite This Study

Predictors of Auditor Changes: The Combined Effect of Audit Characteristics and Client Governance

Key Points

Discussion

Implication

Cite This Study

Also Consider

Also Consider