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International Journal of Management and Business Development

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AN INVESTIGATION INTO THE DETERMINANTS OF AUDITOR SWITCHING IN ACCOUNTING FIRMS

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Professor Ethan Lee 1 ,
4 School of Business Administration, National University of Singapore, Singapore

Abstract

Auditor switching is a crucial decision made by firms, often influenced by a variety of factors ranging from financial performance to regulatory pressures. This article examines the determinant factors that influence auditor switching, focusing on accounting firms. Using a mixed-methods approach, this study analyzes data from firms that changed auditors in recent years. The findings suggest that financial distress, audit quality concerns, regulatory pressures, and client dissatisfaction are primary factors influencing the decision to switch auditors. The study contributes to the understanding of auditor-client relationships and the factors that drive these important decisions in the accounting industry.

Keywords

Auditor Switching, Accounting Firms, Audit Quality

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