Implementing Public Accountant Professional Standards to Improve Audit Quality in Public Accountant Firms in East Java, Indonesia

Indrayati, Sumiadji and Jaswadi
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Indrayati: Accounting Department State Polytechnic of Malang, East Java, Indonesia
Sumiadji: Accounting Department State Polytechnic of Malang, East Java, Indonesia
Jaswadi: Accounting Department State Polytechnic of Malang, East Java, Indonesia

International Journal of Finance & Banking Studies, 2022, vol. 11, issue 1, 34-45

Abstract: The purpose of this research is to adopt public accounting professional standards in Malang and Surabaya, East Java, Indonesia, in order to improve audit quality. A total of 150 junior and senior auditors, supervisors, managers, and partners from public accounting companies in Malang and Surabaya, Indonesia, were included in the sample. The study's findings revealed that the competency of the auditors performing audits on behalf of the customer had an impact on the audit quality. Recommendations for improving audit quality based on public accountants' professional standards should be maximized and implemented to public accountants' audits on the client side so that auditor quality improves and more assignments are completed.

Keywords: Professional standards for public accountants; Audit quality; Public accounting firms; Malang; Indonesia (search for similar items in EconPapers)
Date: 2022
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