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All Journal AKUNSIKA: Jurnal Akuntansi dan Keuangan Accounting Analysis Journal
Amanda, Silvisia
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Economics, Econometrics & Finance

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Unraveling Audit Fee Dynamics: How Auditor Reputation Moderates Corporate Attributes in the Middle Eastern Landscape Boli, Hubertus Ade Resha Raditya; Amanda, Silvisia
AKUNSIKA: Jurnal Akuntansi dan Keuangan Article In Press July 2025
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v6i2.5471

Abstract

This study investigates the determinants of audit fees in publicly listed healthcare firms across Middle Eastern stock exchanges during the 2022–2024 period. Specifically, it examines how firm risk, firm size, and firm profitability influence audit fees, with auditor reputation introduced as a moderating variable. Using a dataset of 273 firm-year observations and applying multiple linear regression analysis, the findings reveal that firm size has a significant positive effect on audit fees, while firm profitability and firm risk both exhibit significant negative effects. Additionally, auditor reputation strengthens the positive relationship between firm size and audit fees but does not significantly moderate the relationship between profitability and audit fees. Interestingly, auditor reputation weakens the negative effect of firm risk on audit fees, suggesting nuanced pricing strategies among highly reputable auditors. These results contribute to a deeper understanding of audit fee dynamics within a sector and region that remain underexplored in existing literature. The study also highlights the importance of considering contextual factors such as audit firm reputation when evaluating audit cost structures.
Factors Affecting Voluntary Switching of Public Accounting Firms: What is the Role of Auditor Reputation? Naibaho, Eduard Ary Binsar; Amanda, Silvisia
Accounting Analysis Journal Vol. 13 No. 1 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v13i1.2074

Abstract

Purpose : The research examines the effects of audit opinion, company growth, and financial distress on voluntary public accountant firms’ switching, with the auditor’s reputation acting as a moderating variable. Method : Voluntary Public Accountant Firms Switching and Audit Opinion in this study are measured using dummy variables. Company Growth is measured through a proxy of sales changes, and Financial Distress is gauged using the Debt-to-Equity Ratio. The study uses a purposive sampling method and secondary data from 76 companies in the ASEAN 5 region, Japan, and Australia, all falling under the Consumer Staples sector in the S&P Capital IQ, during 2013-2022. The study uses a regression logistic model. Findings : The research indicates that audit opinion, company growth, and financial distress do not significantly impact voluntary public accountant firms’ switching. The study also demonstrates that an Auditor’s Reputation cannot moderate the impact of Audit Opinion, Company Growth, and Financial Distress on Voluntary Public Accountant Firms Switching. Novelty : Employing two periods of auditor switching, each spanning five years, to comprehensively examine the voluntary auditor switching phenomenon.
Co-Authors Boli, Hubertus Ade Resha Raditya Naibaho, Eduard Ary Binsar