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This is a Quantitative Analysis study.

Audit Quality in Emerging Markets: Evidence from Indonesia's Consumer Industry

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Quantitative analysis reveals how audit fees and litigation risk influence audit quality in Indonesia's consumer sector.

Audit capacity stress negatively impacts audit quality, indicating a need for better workload management.
Findings show that litigation risk positively influences audit quality, suggesting it can enhance auditor diligence.
Data from 225 firm-year observations were analyzed to assess the correlation between various factors and audit quality.
The results highlight important implications for auditors and investors regarding managing risks and maintaining standards.

Mayasha et al. (2025) studied this question.

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