The influences of regulatory changes on audit quality: a case study of Indonesia

From the perspective of the institutional theory and focusing on the concept of isomorphism and the three pillars of institution, this thesis examined the auditing regulatory changes in Indonesia and how such changes affected the developments and implementation of its Audit Quality (AQ). It employed...

Full description

Saved in:

Bibliographic Details
Main Author:	Tyasari, Irma
Format:	Thesis
Language:	eng eng eng
Published:	2019
Subjects:	HF5667 Professional Ethics Auditors.
Online Access:	https://etd.uum.edu.my/9379/1/depositpermission_s99009.pdf https://etd.uum.edu.my/9379/2/s99009_01.pdf https://etd.uum.edu.my/9379/3/s99009_references.docx
Tags:	Add Tag No Tags, Be the first to tag this record!

id	my-uum-etd.9379
record_format	uketd_dc
spelling	my-uum-etd.93792022-05-22T01:12:07Z The influences of regulatory changes on audit quality: a case study of Indonesia 2019 Tyasari, Irma M Yusof, Nor Zalina Ku Bahador, Ku Maisurah Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HF5667 Professional Ethics. Auditors. From the perspective of the institutional theory and focusing on the concept of isomorphism and the three pillars of institution, this thesis examined the auditing regulatory changes in Indonesia and how such changes affected the developments and implementation of its Audit Quality (AQ). It employed the qualitative approach with three phases of data collection and analysis involving interviews, document inspections, observations and case studies. The first phase explored how accounting regulators act as institutional agents in affecting regulatory changes concerning AQ in the country. The second phase sought practitioners’ views on those changes and how they were affecting their practices. Using the case study approach, the third phase went deeper into this issue by investigating its implementation through two case studies consisting of one local and one global audit firm. The analysis revealed how regulators have undertaken significant efforts in improving AQ through the enhancement of auditing statutory and institutional frameworks. However, practitioners gave mixed reactions on the efforts even though they shared similar general expectations on the regulatory changes. The case studies provided evidence of how AQ is being implemented and improved in both firms. Improvements were affected through the education of auditors, strengthening of the ethical values of the auditors, and quality control of the practices. This study showed how the regulative pillar was mobilized by Indonesian accounting regulators as a foundation to strengthen the AQ. The institutional analysis also showed the interplay of normative and cultural-cognitive pressures in influencing practitioners’ views on AQ efforts more than the coercive pressure. From the practical side, it was evident that local and global firms perceived and responded differently on coercive and culture-cognitive pressures. This study illustrates how institutional pressures explain the development and enhancement of AQ in an emerging economy. 2019 Thesis https://etd.uum.edu.my/9379/ https://etd.uum.edu.my/9379/1/depositpermission_s99009.pdf text eng staffonly https://etd.uum.edu.my/9379/2/s99009_01.pdf text eng public https://etd.uum.edu.my/9379/3/s99009_references.docx text eng public other doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	M Yusof, Nor Zalina Ku Bahador, Ku Maisurah
topic	HF5667 Professional Ethics Auditors.
spellingShingle	HF5667 Professional Ethics Auditors. Tyasari, Irma The influences of regulatory changes on audit quality: a case study of Indonesia
description	From the perspective of the institutional theory and focusing on the concept of isomorphism and the three pillars of institution, this thesis examined the auditing regulatory changes in Indonesia and how such changes affected the developments and implementation of its Audit Quality (AQ). It employed the qualitative approach with three phases of data collection and analysis involving interviews, document inspections, observations and case studies. The first phase explored how accounting regulators act as institutional agents in affecting regulatory changes concerning AQ in the country. The second phase sought practitioners’ views on those changes and how they were affecting their practices. Using the case study approach, the third phase went deeper into this issue by investigating its implementation through two case studies consisting of one local and one global audit firm. The analysis revealed how regulators have undertaken significant efforts in improving AQ through the enhancement of auditing statutory and institutional frameworks. However, practitioners gave mixed reactions on the efforts even though they shared similar general expectations on the regulatory changes. The case studies provided evidence of how AQ is being implemented and improved in both firms. Improvements were affected through the education of auditors, strengthening of the ethical values of the auditors, and quality control of the practices. This study showed how the regulative pillar was mobilized by Indonesian accounting regulators as a foundation to strengthen the AQ. The institutional analysis also showed the interplay of normative and cultural-cognitive pressures in influencing practitioners’ views on AQ efforts more than the coercive pressure. From the practical side, it was evident that local and global firms perceived and responded differently on coercive and culture-cognitive pressures. This study illustrates how institutional pressures explain the development and enhancement of AQ in an emerging economy.
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Tyasari, Irma
author_facet	Tyasari, Irma
author_sort	Tyasari, Irma
title	The influences of regulatory changes on audit quality: a case study of Indonesia
title_short	The influences of regulatory changes on audit quality: a case study of Indonesia
title_full	The influences of regulatory changes on audit quality: a case study of Indonesia
title_fullStr	The influences of regulatory changes on audit quality: a case study of Indonesia
title_full_unstemmed	The influences of regulatory changes on audit quality: a case study of Indonesia
title_sort	influences of regulatory changes on audit quality: a case study of indonesia
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2019
url	https://etd.uum.edu.my/9379/1/depositpermission_s99009.pdf https://etd.uum.edu.my/9379/2/s99009_01.pdf https://etd.uum.edu.my/9379/3/s99009_references.docx
_version_	1747828585367863296

The influences of regulatory changes on audit quality: a case study of Indonesia

Similar Items