Fellicia, Fellicia, and Christina Dwi Astuti. 2025. “The Effect of Auditor Switching and Auditor Independence on Audit Quality With Audit Fees As A Moderating Variable: Array”. ACCRUALS (Accounting Research Journal of Sutaatmadja) 9 (02). https://doi.org/10.35310/accruals.v9i02.1552.