English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Tools annual

Global: Zendy Free Plan

Global: Zendy Tools monthly

Global: Zendy Plus monthly

Indonesia has a continuous concerned on its audit quality (AQ) since the impact of global changes on the country’s 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 nonmonetary 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. Keywords—Audit Quality, Regulatory Changes, Efforts, Expectation, Practitioner

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