Fellicia, Fellicia, and Christina Dwi Astuti. “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), vol. 9, no. 02, Sept. 2025, doi:10.35310/accruals.v9i02.1552.