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	bibo:abstract "This study aims to examine the effect of audit opinion, audit fees, and financial\r\ndistress on auditor switching, with audit delay serving as a moderating variable.\r\nThe sample consists of financial sector companies listed on the Indonesia Stock\r\nExchange (IDX) over the period 2018-2024. This research employs a quantitative\r\napproach using panel data logistic regression to test the proposed hypotheses. The\r\nanalysis includes Descriptive Statistics, Model Fit Testing (Hosmer and\r\nLemeshow Test), Overall Model Testing (Likelihood Ratio), Goodness-of-Fit\r\nMeasurement (McFadden R-Squared), and Logistic Regression Estimation using\r\nboth Probit and Logit models in EViews software. The results show that audit\r\nopinion and audit fees have a positive and significant effect on auditor switching,\r\nwhereas financial distress has a significant negative effect. Furthermore, audit\r\ndelay is found to moderate these relationships by weakening the effects of audit\r\nopinion and audit fees on auditor switching, while strengthening the effect of\r\nfinancial distress. These findings highlight a dynamic relationship between audit\r\nquality, the timeliness of financial reporting, and a firm’s financial condition in\r\ndetermining auditor switching decisions. This study contributes to the literature\r\nby integrating Agency Theory and Signaling Theory to explain the moderating\r\nrole of audit delay in auditor switching decisions."^^xsd:string;
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