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Auditor Switching and Timeliness Factors by Alifah Kurnia is a document available to read on EtoBox.
1. The study examined how restructuring, financial distress, reputation of public accounting firms, and auditor switching affected the timeliness of audit completion, and whether these relationships were moderated by the Covid-19 pandemic. 2. Using structural equation modeling on a sample of 180 respondents, the results showed that financial distress and reputation of public accounting firms influenced auditor switching, but restructuring did not. Auditor switching impacted timeliness of audit completion.
- Author
- Alifah Kurnia
- Language
- EN