The Determinant Factors of Auditor Switching: Evidence from Accounting Firm

Padri Achyarsyah ()
Additional contact information
Padri Achyarsyah: Universitas Nasional, Indonesia Author-2-Name: Maimunahwaroh Heta Warman Author-2-Workplace-Name: Universitas Nasional, Indonesia Author-3-Name: Author-3-Workplace-Name: Author-4-Name: Author-4-Workplace-Name: Author-5-Name: Author-5-Workplace-Name: Author-6-Name: Author-6-Workplace-Name: Author-7-Name: Author-7-Workplace-Name: Author-8-Name: Author-8-Workplace-Name:

GATR Journals from Global Academy of Training and Research (GATR) Enterprise

Abstract: " Objective - This research examines the factors that influence auditor switching. It was conducted for financial auditors. The factors consist of audit tenure, time budget pressure, and independence toward auditor switching, with professional ethics as a moderating factor. Methodology/Technique - This research is casual and uses a descriptive and verification approach. It uses questionnaires and interviews to collect data. The respondents are financial auditors in Jakarta. The hypothesis test is conducted using SmartPLS 4. Findings - These research results show that audit tenure, time budget pressure, and independence significantly affect auditor switching. Further, professional ethics can moderate the audit tenure and independence of auditor switching. Meanwhile, professional ethics cannot moderate time budget pressure on auditor switching. Novelty - These findings are significant for audit practices and regulations in Indonesia, particularly in enhancing audit quality through regulating engagement duration, managing time budget pressure, and improving auditor independence. Type of Paper - Empirical"

Keywords: Audit Tenure; Time Budget Pressure; Independence; Ethics; Auditor Switching. (search for similar items in EconPapers)
JEL-codes: M40 M41 M42 (search for similar items in EconPapers)
Pages: 11
Date: 2024-12-31
New Economics Papers: this item is included in nep-acc and nep-sea
References: View complete reference list from CitEc
Citations:

Published in Accounting and Finance Review, Volume 9, Issue 3

Downloads: (external link)
http://gatrenterprise.com/GATRJournals/AFR/pdf_fil ... dri%20Achyarsyah.pdf (application/pdf)
http://gatrenterprise.com/GATRJournals/online_submission.html

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:gtr:gatrjs:afr237

DOI: 10.35609/afr.2024.9.3(1)

Access Statistics for this paper

More papers in GATR Journals from Global Academy of Training and Research (GATR) Enterprise
Bibliographic data for series maintained by Prof. Dr. Abd Rahim Mohamad ().