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Novia Indah Oktaviani Syahari

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Open access Jul 2026

Audit Quality as a Moderator of Auditor Switching Determinants: Evidence from SRI-KEHATI Index Companies in Indonesia

This study examines the determinants of auditor switching by analyzing the effects of Audit Committee Gender, Audit Fee, Financial Distress, and Audit Report Lag, with Audit Quality as a moderating variable. Prior studies have primarily focused on general listed companies and have provided limited evidence on the moder...

Novia Indah Oktaviani Syahari, Harry Budiantoro · 0 citations

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