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...
This study reassesses governance and firm-level determinants of audit fees in Indonesia's financial sector while explicitly accounting for the repeated firm-year structure of the data. The sample comprises a balanced panel of 59 listed financial firms observed from 2020 to 2024 (295 firm-year observations). Audit fees...
Lia Muliani, Roza Mulyadi, Sabaruddinsah· International Journal of Man...· 0 citations
Research Gap: Prior studies largely examine the direct effects of accounting information systems on decisions in private organizations, leaving unclear whether users' financial capability and governance arrangements jointly determine the decision value of accounting information in public-community enterprises.
Purpose:...
W. Nugroho, Elvin Bastian, Roza Mulyadi· Jurnal Media Ekonomi (JURMEK...· 0 citations
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