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...