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Irma Tyasari, Ku Maisurah Ku Bahador

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Irma Tyasari, Ku Maisurah Ku Bahador
Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, 06010 Sintok, Kedah, Malaysia

Tyasari, Irma, and Ku Maisurah Ku Bahador. "PRE-AND POST OF 2007 AUDIT QUALITY EFFORTS IN INDONESIA." Int. j. of Social Science and Economic Research, vol. 4, no. 1, Jan. 2019, pp. 578-594, Accessed Jan. 2019.
Tyasari, I., & Bahador, K. (2019, January). PRE-AND POST OF 2007 AUDIT QUALITY EFFORTS IN INDONESIA. Int. j. of Social Science and Economic Research, 4(1), 578-594. Retrieved from
Tyasari, Irma, and Ku Maisurah Ku Bahador. "PRE-AND POST OF 2007 AUDIT QUALITY EFFORTS IN INDONESIA." Int. j. of Social Science and Economic Research 4, no. 1 (January 2019), 578-594. Accessed January, 2019.

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This paper is to explore how the efforts have been undertaken by Indonesia to improve audit quality (AQ) practice. In doing so, the identification of regulator's efforts undertaken by the Indonesian authorities has been identified on a pre- and post- 2007 basis. The finding shows that 2007 was the starting point for quality improvement efforts on audit practices among public accountants in Indonesia. However, the initial reaction to AQ was shown by Indonesia prior to 2007 through policies established to improve the accounting profession. The study also identified regulator's efforts after the year of 2007 that depicts the collaborations among Indonesian regulators in improving the practice. This study contributes the institutional perspective on the phenomenon of the regulatory changes in the context of Indonesia. The key roles of regulators explored in this study can help accounting professionals provide better quality services in audit practice.