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All Journal Jurnal RAK (Riset Akuntansi Keuangan)
Dita Herdian
Master of Science in Accounting, Faculty of Economics and Business, Universitas Gadjah Mada, Indonesia
Economics, Econometrics & Finance

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Determinants of Auditor Switching and the Dynamics of Opinion Shopping: A Systematic Literature Review Citra Dhistia Murti; Dita Herdian
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 11 No. 1 (2026): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v11i1.3703

Abstract

The purpose of this study was to review and synthesize empirical results about auditor switching and opinion shopping in the audit literature. A systematic literature review (SLR) strategy was applied to discover, appraise, and synthesize relevant publications published from 2020 to 2026. Articles were retrieved by utilizing Publish or Perish using Crossref as data source, and evaluated by bibliometric mapping using VOSviewer. In total, 59 empirical publications met the inclusion requirements and were scrutinized to find dominating drivers, theme clusters and future research possibilities. The results revealed that audit opinion (especially going concern opinion), financial distress, audit tenure, audit fee, firm size and company governance procedures were the major factors affecting auditor switching. The bibliometric study showed three main streams of research: governance and audit quality drivers, audit.
Co-Authors Murti, Citra Dhistia