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The influences of internal and external factors in auditor choice: a literature study

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  • Alfiyatul Qomariyah

Abstract

Nowadays, companies are more selective in auditor choice due to the quality of auditing and financial reporting. Previous studies have examined various factors of auditor choice; however, only few of them combined the internal and external determinants of it. Therefore, this study aims to fill the gap using literature review approach and analyzes the determinants of auditor choice based on the findings of previous studies, then classifies it into internal and external factors. This study also discusses the auditor choice in Indonesia in order to gain more knowledge about it. The results of this study are expected to contribute to academicians and managers in terms of new insights about auditor choice.

Suggested Citation

  • Alfiyatul Qomariyah, 2019. "The influences of internal and external factors in auditor choice: a literature study," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 26(1-2), pages 124-130, January.
    • Handle: RePEc:taf:raaexx:v:26:y:2019:i:1-2:p:124-130
    DOI: 10.1080/16081625.2019.1546562
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