THE INFLUENCE OF FINANCIAL DISTRESS, AUDIT OPINION, AUDIT FEE AND AUDIT DELAY ON AUDITOR SWITCHING UPGRADE, DOWNGRADE AND SAMEGRADE. Jurnal Akuntansi, [S. l.], v. 20, n. 1, p. 079–105, 2026. DOI: 10.25170/jak.v20i1.7215. Disponível em: https://ejournal.atmajaya.ac.id/index.php/JARA/article/view/7215. Acesso em: 7 may. 2026.