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Instianingsih

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Open access Sep 2026

CEO TURNOVER AND VOLUNTARY AUDITOR SWITCHING: EVIDENCE FROM INDONESIAN MANUFACTURING FIRMS

Voluntary auditor switching is an important phenomenon in corporate governance practices as it can affect audit quality and independence. This study aims to analyze the influence of audit opinion, financial distress, audit fees, and firm size on voluntary auditor switching, with CEO turnover as a moderating variable. T...

Roza Mulyadi, Instianingsih · 0 citations

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