The Determinant Factors of Auditor Switching: Evidence from Accounting Firms

Objective -This research examines the factors that influence auditor switching. It was conducted for financial auditors. The factors consist of audit tenure, time budget pressure, and independence toward auditor switching, with professional ethics as a moderating factor. Methodology/Technique - This research is casual and uses a descriptive and verification approach. It uses questionnaires and interviews to collect data. The respondents are financial auditors in Jakarta. The hypothesis test is conducted using SmartPLS 4. Findings - These research results show that audit tenure, time budget pressure, and independence significantly affect auditor switching. Further, professional ethics can moderate the audit tenure and independence of auditor switching. Meanwhile, professional ethics cannot moderate time budget pressure on auditor switching. Novelty - These findings are significant for audit practices and regulations in Indonesia, particularly in enhancing audit quality through regulating engagement duration, managing time budget pressure, and improving auditor independence. Type of Paper: Empirical JEL Classification: M40, M41, M42 Keywords: Audit Tenure, Time Budget Pressure, Independence, Ethics, Auditor Switching. Reference to this paper should be referred to as follows: Achyarsyah, P; Warman, M.H. (2024). The Determinant Factors of Auditor Switching: Evidence from Accounting Firm, Acc. Fin. Review, 9(3), 74 – 84. https://doi.org/10.35609/afr.2024.9.3(1)