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All Journal The Indonesian Accounting Review JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan AFRE Accounting Financial Review Owner : Riset dan Jurnal Akuntansi Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Aplikasi Akuntansi Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Akuntansi Kesatuan International Journal Of Science, Technology & Management (IJSTM) Jurnal Ilmiah Wahana Pendidikan Jurnal Impresi Indonesia Jurnal Akuntansi dan Keuangan Indonesia Eduvest - Journal of Universal Studies E-JURNAL AKUNTANSI
Ludovicus Sensi Wondabio
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Indonesia
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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): July - December 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 Aisyah Nadiatul Hikmah Arnika Dwiyanti Aryo Wibisono Aryo Wibisono Dameria Hutapea Defa Aulia Farhan Divayanti Sabrina Rosadi Elene Delfia Firdaus, Kekeu Kirani Firdha Maghfira Fitri Anjani Fitriany Fitriany, Fitriany Hilda Rossieta Iradhati Salsabila Irfan Yuansyah Muhammad Rizki Ravin Rizal Nur Apandi, R Nelly Parulian Simanjuntak, Gordon Rahman, Riska Nisrina Fathur Sekti Maundri Yesi Febriani Yosefa Sayekti