The Effect of Auditor Switching and Company Operational Complexity on Audit Delay with the Effectiveness of Internal Control Systems as a Moderating Variable
DOI:
https://doi.org/10.30872/miceb.v7i1.15570Keywords:
Auditor Switching, Company Operational Complexity, Internal Control System, Audit DelayAbstract
Studies on factors influencing audit delay have produced mixed findings. This study focuses on two potential determinants of extended audit delay, namely auditor switching and company operational complexity. Auditor switching may enhance auditor independence, but it can also increase audit time due to the new auditor’s adaptation process. Meanwhile, company operational complexity is assumed to prolong audit delay because high transaction volumes and diverse activities require more extensive audit procedures. Therefore, this study aims to examine the effects of auditor switching and company operational complexity on audit delay, and to assess the effectiveness of internal control systems as a moderating variable. Using a sample of 61 non-cyclical consumer companies listed on the Indonesia Stock Exchange from 2020 to 2023 and employing moderation regression analysis, the results indicate that auditor switching has a significant positive effect on audit delay. In contrast, company operational complexity has no considerable impact. In addition, the effectiveness of internal control systems is found to weaken both relationships
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