The Developments on Audit Quality in Indonesia, The Qualitative Analysis on the Practitioners' Expectations

DOI

10.2991/soshec-17.2018.23How to use a DOI?

Keywords

audit Quality, regulatory changes, efforts, expectation, practitioner

Abstract

Indonesia has a continuous concerned on its audit quality AQ since the impact of global changes on the countrys accounting profession. The data was obtained from face to face interviews with practitioners which have given the notion on how far Indonesia has already gone to enhance its AQ. Review of documentary material which was obtained from on the official websites of parties and observation of routine activities of the participants also involved in this study. The discussion of the developments focused on the way to implement AQ conducted by each participant. Institutional analysis was derived directly from data obtained. The findings explained regulators roles have created significant efforts to the development on audit quality. In addition, it also shows the implementation of AQ conducted by practitioners in their audit firm. Therefore, those created the expectation of most of practitioners to obtain monetary and non monetary value added impact significantly because of the regulatory efforts. This paper is a contribution to the literature on the subject of AQ by providing the insights into how Indonesia as an emerging country responded to the global demands on AQ improvements and the expectation of the practitioners regarding to the changes.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Irma Tyasari
PY  - 2017/10
DA  - 2017/10
TI  - The Developments on Audit Quality in Indonesia, The Qualitative Analysis on the Practitioners' Expectations
BT  - Proceedings of Social Sciences, Humanities and Economics Conference (SoSHEC 2017)
PB  - Atlantis Press
SP  - 116
EP  - 121
SN  - 2352-5398
UR  - https://doi.org/10.2991/soshec-17.2018.23
DO  - 10.2991/soshec-17.2018.23
ID  - Tyasari2017/10
ER  -