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All Journal The Indonesian Accounting Review
Yesi Febriani
Magister of Accounting, University of Indonesia, Indonesia
Economics, Econometrics & Finance

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Assessing ISQM 1 Implementation: Evidence from Two Large Public Accounting Firms in Indonesia Yesi Febriani; Ludovicus Sensi Wondabio
The Indonesian Accounting Review Vol. 16 No. 2 (2026): Volume 16 No 2 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i2.5641

Abstract

This study evaluates the implementation of the International Standard on Quality Management 1 (ISQM 1) in two large public accounting firms in Indonesia, namely KAP ABC and KAP XYZ. ISQM 1 represents a transition from a compliance-based quality control approach toward a risk-based quality management system that emphasizes continuous improvement and proactive risk assessment. Using a qualitative multiple-case study approach, data were collected through in-depth interviews and document analysis involving quality management personnel and audit-related documentation. The evaluation is based on the eight components of ISQM 1 and analyzed using the perspectives of Signaling Theory and the Resource-Based View (RBV). The findings indicate that KAP ABC demonstrates a higher level of implementation maturity by integrating ISQM 1 into its governance structure, quality strategy, and internal capability development. In contrast, KAP XYZ tends to implement ISQM 1 primarily as a regulatory compliance mechanism aligned with global network policies. The results highlight that effective ISQM 1 implementation depends not only on regulatory pressure but also on resource readiness, management commitment, and strategic orientation.
Assessing ISQM 1 Implementation: Evidence from Two Large Public Accounting Firms in Indonesia Yesi Febriani; Ludovicus Sensi Wondabio
The Indonesian Accounting Review Vol. 16 No. 2 (2026): Volume 16 No 2 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i2.5641

Abstract

This study evaluates the implementation of the International Standard on Quality Management 1 (ISQM 1) in two large public accounting firms in Indonesia, namely KAP ABC and KAP XYZ. ISQM 1 represents a transition from a compliance-based quality control approach toward a risk-based quality management system that emphasizes continuous improvement and proactive risk assessment. Using a qualitative multiple-case study approach, data were collected through in-depth interviews and document analysis involving quality management personnel and audit-related documentation. The evaluation is based on the eight components of ISQM 1 and analyzed using the perspectives of Signaling Theory and the Resource-Based View (RBV). The findings indicate that KAP ABC demonstrates a higher level of implementation maturity by integrating ISQM 1 into its governance structure, quality strategy, and internal capability development. In contrast, KAP XYZ tends to implement ISQM 1 primarily as a regulatory compliance mechanism aligned with global network policies. The results highlight that effective ISQM 1 implementation depends not only on regulatory pressure but also on resource readiness, management commitment, and strategic orientation.
Co-Authors Ludovicus Sensi Wondabio