期刊名称：Asian Journal of Economics, Business and Accounting
印刷版ISSN：2456-639X
出版年度：2020
卷号：18
期号：1
页码：27-42
DOI：10.9734/ajeba/2020/v18i130272
语种：English
出版社：Sciencedomain International
摘要：Public Accounting Firm (PAF) switching in companies follows the regulation number 17/PMK.01/2008 article 3 of the Minister of Finance Republik Indonesia, which is in a period of 6 years or voluntarily.
关键词：Public accounting firm switching;size of public accounting firm;financial distress; firm size client;client management switching and audit committee switching
