Fellicia, Fellicia, and Christina Dwi Astuti. “The Effect of Auditor Switching and Auditor Independence on Audit Quality With Audit Fees As A Moderating Variable”. ACCRUALS (Accounting Research Journal of Sutaatmadja) 9, no. 02 (September 30, 2025). Accessed July 15, 2026. https://ojs.stiesa.ac.id/index.php/accruals/article/view/1552.