YUNIKA, Putu Risma; RUSTIARINI, Ni Wayan; DEWI, Ni Putu Shinta. Determinants of Accounting Firm Switching to Upgrade, Samegrade, and Downgrade. AKRUAL: Jurnal Akuntansi, [S. l.], v. 13, n. 2, p. 173–186, 2022. DOI: 10.26740/jaj.v13n2.p173-186. Disponível em: https://journal.unesa.ac.id/index.php/aj/article/view/12415. Acesso em: 24 jun. 2025.