What is it about?
The efforts being undertaken by regulators and accounting profession in Indonesia to strengthen its audit quality (AQ).
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Why is it important?
While the underlying rationale for corporate governance have been subject to fair debates in recent years, not much theoretical and empirical debates have been done on the rationale for AQ efforts in emerging economies
Perspectives
This paper does not intend to analyze the overall efforts undertaken by Indonesian accounting regulators on AQ in the country; rather, the paper is focusing only on its participation in AARG as part of its attempt to enhance AQ
Irma Tyasari
Universitas Kanjuruhan Malang
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This page is a summary of: Indonesia’s Participation in ASEAN Audit Regulators Group (AARG): Efficiency-driven or Institutional Pressure?, International Journal of Academic Research in Accounting Finance and Management Sciences, November 2018, Human Resources Management Academic Research Society (HRMARS),
DOI: 10.6007/ijarafms/v8-i3/4916.
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