"Determinants of Client Acceptance Decisions and the Impact on the Repu" by Afly Yessie, Ilya Avianti et al.
This study empirically aims to prove the effect of client acceptance decisions on improving the reputation of public accounting firms. This research was conducted with a quantitative approach sourced from primary data. The data was obtained from 210 respondents who are audit partners of public accounting firms (KAPs) and have a practice license from the Ministry of Finance of the Republic of Indonesia. The analytical tool used in this research is Structural Equation Modeling (SEM) analysis. The results showed that: the client's business risk, audit risk, and public accounting firm risk ha...