THE INFLUENCE OF FINANCIAL DISTRESS, AUDIT OPINION, AUDIT FEE AND AUDIT DELAY ON AUDITOR SWITCHING UPGRADE, DOWNGRADE AND SAMEGRADE. j. akunt. [Internet]. 2026 Apr. 30 [cited 2026 May 7];20(1):079-105. Available from: https://ejournal.atmajaya.ac.id/index.php/JARA/article/view/7215