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The Influence of Abnormal Audit Fee and Auditor Switching Toward Opinion Shopping

Ririn Nawalin, Indah Anis Syukurillah
Published March 2017

Abstract

This study examines the influence of abnormal audit fee and auditor switching toward opinion shopping in non-financial company listed in Indonesian Stock Exchange in 2011-2015. The data were analysed using ordinal logistic regression. The results showed that the abnormal audit fee positively influenced opinion shopping, as compared to auditor switching which did not have any effect. Furthermore, company size, ROA changes, leverage changes, company growth; loss and public accounting firm's (PAF) size were employed as control variables in this study. However, only company size, company growth, loss and public accounting firm's (PAF) size had effects on opinion shopping. In summary, it is empirically proved that abnormal audit fee affects opinion shopping.

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  • visibility 259 views
  • get_app 287 downloads