The Mediating Effect of Financial Distress on Audit Tenure and Auditor Switching Towards Audit Delay

DOI

10.2991/aebmr.k.210717.008How to use a DOI?

Keywords

audit tenure, auditor switch, financial distress, audit delay

Abstract

The aim of this study is to investigate the impact of audit tenure and auditor switching as an intervening variable on audit delay and financial distress. Manufacturing companies listed on the Indonesian Stock Exchange for the period 2016 to 2018 are the population of this analysis. This research uses purposeful sampling to obtain 14 businesses as an item. The hypothesis test is conducted using a partial least square. This study found that there is no effect of audit tenure and audit switching on audit delay. Audit tenure does not affect financial distress, but auditor switching affects financial distress. Indirectly, both audit tenure and auditor switching don’t affect audit delay through financial distress.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Wiyarni
AU  - Bunyamin
PY  - 2021
DA  - 2021/07/19
TI  - The Mediating Effect of Financial Distress on Audit Tenure and Auditor Switching Towards Audit Delay
BT  - Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)
PB  - Atlantis Press
SP  - 35
EP  - 40
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210717.008
DO  - 10.2991/aebmr.k.210717.008
ID  - 2021
ER  -