The Effect of Auditor Switching, Audit Report Lag, and Financial Distress on Financial Statement Fraud

Marieta Ariani (), Rakendro Wijayanto, Tyas Pambudi Raharjo, Seto Makmur Wibowo and Ayu Lestari
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Marieta Ariani: Universitas Trisakti, Taxation Study Program, Faculty Economics and Business
Rakendro Wijayanto: Universitas Trisakti, Taxation Study Program, Faculty Economics and Business
Tyas Pambudi Raharjo: Universitas Trisakti, Taxation Study Program, Faculty Economics and Business
Seto Makmur Wibowo: Universitas Trisakti, Taxation Study Program, Faculty Economics and Business
Ayu Lestari: Universitas Trisakti, Taxation Study Program, Faculty Economics and Business

A chapter in Proceedings of the International Conference on Entrepreneurship, Leadership and Business Innovation (ICELBI 2022), 2023, pp 434-442 from Springer

Abstract: Abstract This study examines the effect of auditor switching, audit report lag, and financial distress on financial statement fraud. This study uses a sample of banking companies listed on the Indonesia Stock Exchange during the 2018-2020 period, as many as 43 companies. Data collection techniques using the purposive sampling method and analysis using the logistic regression method. The results showed that Audit report lag and financial distress positively affect financial statement fraud, while auditor switching does not affect financial statement fraud.

Keywords: Audit Report Lag; Auditor Switching; Financial Distress; Financial Statement Fraud (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-350-4_42

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DOI: 10.2991/978-94-6463-350-4_42

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