What is it about?
This paper provides insights into how Indonesia as an emerging country responded to the global demands on AQ improvements and show how the expectation of the practitioners regarding to the regulatory changes
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Why is it important?
In the case of Indonesia, empirical research on regulatory changes such as the regulators’ efforts and audit quality received less attention since most prior studies focused audit quality with certain dimensions such as competency, independency, audit tenure, audit industry
Perspectives
this paper provides insight on the practitioners’ expectations and influence their practice in audit firms regarding the regulators’ efforts in order to enhance audit quality in Indonesia
Irma Tyasari
Universitas Kanjuruhan Malang
Read the Original
This page is a summary of: The Developments on Audit Quality in Indonesia, The Qualitative Analysis on the Practitioners' Expectations, January 2018, Atlantis Press,
DOI: 10.2991/soshec-17.2018.23.
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