Determinants Of Client-Initiated Auditor Switching Among Public Listed Companies In Malaysia

Abstract

Auditors serve a critical job in lessening data hazard, which is the fundamental monetary reason of the interest for evaluating administrations. The main purpose of this work was to explore the determinants of client-intitaed auditor switching among Public Listed Companies in Malaysia. The relationship between the receipt of a qualified opinion, changes in management, financial distress of client and auditor switching was analyzed. In this work, quantitative methodology is used to evaluate the correlation between the independent variable (client-initiated factors) and dependent variable (auditor switching among public listed companies in Malaysia). Key results showed significant and positive relationship between qualified audit opinion, change in management, and financial distress with auditor switching.