Articles
| Open Access |
https://doi.org/10.55640/ijmbd-v02i04-01
AN INVESTIGATION INTO THE DETERMINANTS OF AUDITOR SWITCHING IN ACCOUNTING FIRMS
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
References
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Copyright (c) 2025 Professor Ethan Lee (Author)
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Authors retain the copyright of their manuscripts, and all Open Access articles are disseminated under the terms of the Creative Commons Attribution License 4.0 (CC-BY), which licenses unrestricted use, distribution, and reproduction in any medium, provided that the original work is appropriately cited. The use of general descriptive names, trade names, trademarks, and so forth in this publication, even if not specifically identified, does not imply that these names are not protected by the relevant laws and regulations.