Audit Quality in Indonesia
Available Online 15 September 2020.
- https://doi.org/10.2991/aebmr.k.200915.084How to use a DOI?
- audit quality, Indonesia, regulation, qualitative, institutional
- Indonesia has a continuous concerned on its audit quality since the impact of global changes on the accounting profession. The data was obtained from interviews with practitioners which have given the notion on how far Indonesia has already gone to improve audit quality. We also review several documentaries which was obtained from on the official websites of government, especially in financial ministry. Institutional analysis was derived directly from data obtained. The findings showed that regulators roles have created significant efforts to develop any regulations of audit. In addition, it also shows the implementation of audit quality conducted by practitioners in their audit firm, even though there were still several fraud cases happen. This paper is a contribution to the literature on the subject of audit quality especially how Indonesia responded to the global demands on audit quality improvements and the expectation of the practitioners regarding to the changes.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Sekar Mayangsari PY - 2020 DA - 2020/09/15 TI - Audit Quality in Indonesia BT - International Conference on Management, Accounting, and Economy (ICMAE 2020) PB - Atlantis Press SP - 369 EP - 372 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.200915.084 DO - https://doi.org/10.2991/aebmr.k.200915.084 ID - Mayangsari2020 ER -