Research assesses auditor choice in Indonesian financial institutions
The scientific article “Determinants of Auditor Choice: Evidence from Sharia Commercial Banks in Indonesia” was published in the January 2025 issue of the Journal of Ecohumanism (Vol. 4, No. 1), a journal indexed in SCOPUS.
The study, co-authored by Professor Rui Dias, lecturer and researcher at the Polytechnic Institute of Lusophony (IPLUSO), explores the factors determining the choice of external auditors by Islamic commercial banks in Indonesia. Based on data from 72 observations between 2016 and 2023, the research applies logistic regression models to evaluate the impact of corporate governance, organisational complexity, ownership structure and the presence of foreign capital.
The results show that governance mechanisms and ownership concentration negatively influence the choice of Big Four auditors, revealing a cost-rationalisation logic that preserves quality standards. Professor Rui Dias’s participation in this international work underlines his active contribution to applied research in the fields of finance, auditing and emerging markets, with a focus on the intersection between accountability and non-conventional organisational models.
This publication reflects IPLUSO’s commitment to high-quality scientific research, the internationalisation of knowledge and the training of teacher-researchers with real impact on the global challenges of economy and governance.
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