文章基本信息

标题：Audit quality in ASEAN region: some efforts and comparisons
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作者：Irma Tyasari ; Nor Zalina Mohamad Yusof ; Ku Maisurah Ku Bahador 等
期刊名称：SHS Web of Conferences
印刷版ISSN：2416-5182
电子版ISSN：2261-2424
出版年度：2017
卷号：34
页码：1-6
DOI：10.1051/shsconf/20173401005
语种：English
出版社：EDP Sciences
摘要：This paper discusses how Asian economies are responding to the increased global attention on audit quality (AQ) issues. It shows some of the efforts taken by the countries collectively as a region; as well as individual countries’ measures. The data is obtained from various reports available in public domain including the information available on various relevant websites. The discussion shows how Asian countries are working through an informal organization they established, called the ASEAN Audit Regulators Group (AARG) in enhancing AQ. Comparison among five ASEAN countries shows variations in term of how much each country has progressed with respect to their efforts in straightening AQ. Some countries are more advanced than the other. This paper contributes to the literature on audit quality by providing insights into how ASEAN as a region responded to the global demand on improving AQ and the gaps in auditing literature on comparative progress of these nations.