September 23, 2025International Journal of Economics and Management ResearchOpen Access

The Effect of Audit Fee, Audit Tenure, Client Firm Size, and Financial Distress on Auditor Switching in Property and Real Estate Companies

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Financial distress plays a significant role in auditor switching behavior among real estate companies, suggesting a reaction to financial instability.
The study found no significant impact of audit fee or tenure on the decision to switch auditors, indicating these factors may be less critical.
Data were analyzed using SPSS on a dataset collected from secondary financial reports of companies on the Indonesia Stock Exchange.
These insights underline the importance of understanding auditor-client relationships amid financial challenges in emerging markets.

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Implication

Quantitative analysis reveals financial distress significantly influences auditor switching in property firms, highlighting critical auditor-client dynamics.

Cite This Study

Tania et al. (2025) studied this question.

synapsesocial.com/papers/68d43eeb713b0b5dfea7ef99 https://doi.org/10.55606/ijemr.v4i3.593

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Implication

Quantitative analysis reveals financial distress significantly influences auditor switching in property firms, highlighting critical auditor-client dynamics.

The Effect of Audit Fee, Audit Tenure, Client Firm Size, and Financial Distress on Auditor Switching in Property and Real Estate Companies

Key Points

Discussion

Implication

Cite This Study

The Effect of Audit Fee, Audit Tenure, Client Firm Size, and Financial Distress on Auditor Switching in Property and Real Estate Companies

Key Points

Discussion

Implication

Cite This Study

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