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Enhancing audit quality through research-based practices: a comparative study of China and Indonesia

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  • Gilbert Simson Gattang
  • Heap-Yih Chong

Abstract

This article is essential reading for audit practitioners, policy advisors, and public financial management specialists working in Supreme Audit Institutions (SAIs), government ministries, and international development organizations. By comparing research-based audit (RBA) practices in China and Indonesia, it offers actionable insights into how evidence-driven methodologies can transform audit quality and governance outcomes. The authors present a practical framework to assess and strengthen institutional capacity in audit planning, data use, and policy integration. For practitioners, the findings demonstrate how context-specific adaptations can increase audit relevance, improve SDG monitoring, and support strategic reform. The article bridges theory and practice, offering a roadmap for SAIs to evolve from compliance checkers to strategic knowledge partners in public governance.

Suggested Citation

  • Gilbert Simson Gattang & Heap-Yih Chong, 2026. "Enhancing audit quality through research-based practices: a comparative study of China and Indonesia," Public Money & Management, Taylor & Francis Journals, vol. 46(4), pages 516-528, May.
    • Handle: RePEc:taf:pubmmg:v:46:y:2026:i:4:p:516-528
    DOI: 10.1080/09540962.2025.2561174
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