The influences of internal and external factors in auditor choice: a literature study

Alfiyatul Qomariyah

Asia-Pacific Journal of Accounting & Economics, 2019, vol. 26, issue 1-2, 124-130

Abstract: Nowadays, companies are more selective in auditor choice due to the quality of auditing and financial reporting. Previous studies have examined various factors of auditor choice; however, only few of them combined the internal and external determinants of it. Therefore, this study aims to fill the gap using literature review approach and analyzes the determinants of auditor choice based on the findings of previous studies, then classifies it into internal and external factors. This study also discusses the auditor choice in Indonesia in order to gain more knowledge about it. The results of this study are expected to contribute to academicians and managers in terms of new insights about auditor choice.

Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:taf:raaexx:v:26:y:2019:i:1-2:p:124-130

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DOI: 10.1080/16081625.2019.1546562

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Asia-Pacific Journal of Accounting & Economics is currently edited by Yin-Wong Cheung, Hong Hwang, Jeong-Bon Kim, Shu-Hsing Li and Suresh Radhakrishnan

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