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L. Wondabio

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Open access Aug 2026

Assessing ISQM 1 Implementation: Evidence from Two Large Public Accounting Firms in Indonesia

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 emphasi...

Yesi Febriani, L. Wondabio · 0 citations

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