DETERMINANT OF DOWNWARD AUDITOR SWITCHING

Abstract: Determinant of Downward Auditor Switching. This study examines the factors that influence downward auditor switching in five ASEAN countries. Fixed effect logistic regression was used as analytical method. This study found that opinion shopping occurred in ASEAN, especially in distress com...

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Bibliographic Details
Main Authors: Totok Budisantoso, Rahmawati, Bandi, Agung Nur Probohudono
Format: Article
Language:English
Published: University of Brawijaya 2017-12-01
Series:Jurnal Akuntansi Multiparadigma
Subjects:
Online Access:http://jamal.ub.ac.id/index.php/jamal/article/view/855/pdf