Auditor Switching and Qualified Audit Opinion: Evidence from Serbia

Mizdraković, Vule

doi:10.15308/sinteza-2014-552-558

Cited by 4 publications

(7 citation statements)

References 16 publications

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“…The previous year's audit opinion had a positive effect on auditor switching. The results of this study are consistent with Stanisic et al (2014), Heliodoro et al (2015), and Gharibi and Geraeely (2016). This showed that the majority of large companies that received unqualified opinions in the previous year would conduct auditor switching.…”

Section: Yenny Watisupporting

confidence: 91%

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Auditor Switching: New Evidence from Indonesia

Wati¹

2020

The Indonesian Journal of Accounting Research

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The purpose of this research is to determine the direct influence of KAP size, company size, audit delay, audit tenure, previous year's audit opinion, opinion shopping, financial distress, audit fee, company growth on auditor switching as well as through going concern audit opinion as a mediating variable. The data used in this research are secondary data involving 104 manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2017. The data used in this study were analyzed using partial least square and carried out with the help of software WarpPLS 5.0. The results show that KAP size, company size, audit delay, audit tenure, financial distress has a negative effect on auditor switching. Previous year's audit opinion, opinion shopping, audit fee, company growth, going concern audit opinion has a positive effect on auditor switching. KAP size, company size, audit delay, audit tenure, previous year's audit opinion, audit fee has a negative effect on ongoing concern audit opinion. Opinion shopping, financial distress, company growth has a positive effect on ongoing concern audit opinion. The result also shows partial mediation of going concern audit opinion on impact KAP size, company size, audit delay, audit tenure, opinion shopping, financial distress, audit fee, company growth on auditor switching. Our findings provide new empirical evidence supporting the profession's arguments that mandatory audit partner rotation is costly to multiple stakeholders, including clients, auditors, and investors.

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Section: Yenny Watisupporting

confidence: 91%

“…According to Stanisic et al (2014) research, qualified audit opinion has a positive influence on the tendency of auditor turnover. However, it is not proven that companies that receive qualified opinions will receive better opinions after they changed auditors.…”

Section: Switchingmentioning

confidence: 99%

Auditor Switching: New Evidence from Indonesia

Wati¹

2020

The Indonesian Journal of Accounting Research

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“…Thus, this study's results support the empirical research (Chadegani, Arezoo Aghaei Mohamed, Muhammaddun and Jari, 2011;Khasharmeh, 2015;Stephanie and Prabowo, 2017) are also unable to prove the effect of audit opinion on auditor switching empirically. However, this empirical study does not support the previous research that found that audit opinion has a positive effect on auditor switching (Hermawan and Fitriany, 2013;Stanisic et al, 2014;Heliodoro, Carreira and Lopes, 2015;Faradila et al, 2016;Gharibi and Geraeely, 2016;Darmayanti, 2017).…”

Section: Discussioncontrasting

confidence: 99%

“…Thus, H1 was rejected. Theoretically, the company makes a voluntary change of auditors if the public accounting firm issues an audit opinion that does not match the company management's expectations (Stanisic et al, 2014;Heliodoro, Carreira and Lopes, 2015). Companies that get an opinion other than an unqualified opinion are considered to have a bad reputation.…”

Section: Discussionmentioning

confidence: 99%

“…It cannot be denied that audit opinions that do not match management's expectations result in a decrease in share prices and financial reports' credibility (Skinner and Srinivasan, 2012). Referring to previous research (Hermawan and Fitriany, 2013;Stanisic et al, 2014;Heliodoro, Carreira and Lopes, 2015;Faradila et al, 2016;Gharibi and Geraeely, 2016;Darmayanti, 2017), audit opinion has a positive effect on auditor switching. Thus, a hypothesis is formulated: H1: Audit opinion has a positive effect on auditor switching.…”

Section: Audit Opinion and Auditor Switchingmentioning

confidence: 94%

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Audit Opinion and Audit Characteristic: Study of Voluntary Auditor Switching

Dewi

Febriyanti

Rustiarini

2021

EQU

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The switching of auditors is the change of auditors (or public accounting firms) in the company. Voluntary auditor changes are made according to the client's request. This study identifies the factors that influence voluntary auditor turnover. This research population is all manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. There are 294 samples selected using a purposive sampling method. Hypothesis testing uses a logistic regression analysis. The results showed that audit fees and auditor tenure had a positive effect on auditor turnover. However, three other factors, namely audit opinion, going concern opinion, and audit reporting lag, do not affect auditor turnover.

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Pengaruh Restrukturisasi Hutang, Reputasi Kap, Likuiditas Dan Opinion Shopping Terhadap Going Concern

Azizah¹

2021

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Tujuan dari penelitian ini ialah untuk menganalisis dampak dari restrukturisasi hutang, reputasi KAP, likuiditas, dan opinion shopping pada opini audit going concern perusahaan transportasi yang terdaftar di Bursa Efek Indonesia (BEI). Sumber sampel penelitian ini dikumpulkan dari Bursa Efek Indonesia (BEI) dengan mengunjungi website www.idx.co.id. Seluruh perusahaan transportasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019 menjadi populasi dalam penelitian ini. Jumlah perusahaan transportasi yang dijadikan sampel dalam penelitian ini adalah 15 perusahaan dengan menggunakan laporan tahunan selama 5 tahun terakhir. Berdasarkan metode purposive sampling maka jumlah sampel dalam penelitian ini adalah 150 sampel. Teknik regresi logistik digunakan dalam penelitian ini. Data sampel diolah dengan menggunakan SPSS 25 dimana hasil penelitian menunjukkan bahwa variabel restrukturisasi hutang dan opinion shopping berdampak pada opini audit going concern. Sedangkan variabel reputasi dan likuiditas KAP tidak berdampak pada opini audit going concern. Dalam sektor transportasi ini, aset tetap perusahaan lebih besar dari jumlah total aset lancar yang dimilikinya. Oleh karena itu, sebagian besar kontrak yang ditandatangani oleh perusahaan lebih bersifat jangka panjang daripada jangka pendek. Sehingga likuiditas tidak berpengaruh dan restrukturisasi hutang secara keseluruhan berpengaruh pada pemberian opini audit going concern

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Auditor Switching and Qualified Audit Opinion: Evidence from Serbia

Cited by 4 publications

References 16 publications

Auditor Switching: New Evidence from Indonesia

Auditor Switching: New Evidence from Indonesia

Audit Opinion and Audit Characteristic: Study of Voluntary Auditor Switching

Pengaruh Restrukturisasi Hutang, Reputasi Kap, Likuiditas Dan Opinion Shopping Terhadap Going Concern

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