The Effect of Auditor Switching, Audit Report Lag, and Financial Distress on Financial Statement Fraud

DOI

10.2991/978-94-6463-350-4_42How to use a DOI?

Keywords

Audit Report Lag; Auditor Switching; Financial Distress; Financial Statement Fraud

Abstract

This study examines the effect of auditor switching, audit report lag, and financial distress on financial statement fraud. This study uses a sample of banking companies listed on the Indonesia Stock Exchange during the 2018-2020 period, as many as 43 companies. Data collection techniques using the purposive sampling method and analysis using the logistic regression method. The results showed that Audit report lag and financial distress positively affect financial statement fraud, while auditor switching does not affect financial statement fraud.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

TY  - CONF
AU  - Marieta Ariani
AU  - Rakendro Wijayanto
AU  - Tyas Pambudi Raharjo
AU  - Seto Makmur Wibowo
AU  - Ayu Lestari
PY  - 2024
DA  - 2024/01/10
TI  - The Effect of Auditor Switching, Audit Report Lag, and Financial Distress on Financial Statement Fraud
BT  - Proceedings of the International Conference on Entrepreneurship, Leadership and Business Innovation (ICELBI 2022)
PB  - Atlantis Press
SP  - 434
EP  - 442
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-350-4_42
DO  - 10.2991/978-94-6463-350-4_42
ID  - Ariani2024
ER  -