Yunika, Putu Risma, Ni Wayan Rustiarini, and Ni Putu Shinta Dewi. 2022. “Determinants of Accounting Firm Switching to Upgrade, Samegrade, and Downgrade”. AKRUAL: Jurnal Akuntansi 13 (2):173-86. https://doi.org/10.26740/jaj.v13n2.p173-186.