Implikasi Adopsi IFRS Sustainability Standards terhadap Peningkatan Non-Audit Fees dan Independensi Auditor: Studi Kualitatif pada KAP di Indonesia
IFRSサステナビリティ基準の採用が非監査報酬の増加と監査人の独立性に与える影響：インドネシアの公認会計士事務所における定性的研究 (AI 翻訳)
Ary Haritsaning Atmadya, Dirgahayu Almi Mahati, Anak Agung Gede Eka Septian Utama
🤖 gxceed AI 要約
日本語
IFRS S1/S2の導入により、サステナビリティ関連の非監査サービス（コンサルティングや保証）の需要が急増し、監査法人の収益構造に変化をもたらしている。本研究は文献分析に基づき、同一監査法人によるコンサルティングと保証サービスの同時提供が自己レビューや利益相反などの独立性脅威を生むことを明らかにした。規制当局はサービス制限やチーム分離などのセーフガードを強化しつつある。
English
The adoption of IFRS S1/S2 has surged demand for sustainability-related non-audit services (consulting and assurance), altering revenue structures of public accounting firms. Based on literature review, this study finds that joint provision of consulting and assurance by the same firm creates independence threats (self-review, advocacy, etc.). Regulators are strengthening safeguards such as service restrictions and team separation.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJ基準の制定が進み、監査法人の体制整備が急務となっている。インドネシアの事例は、非監査報酬の管理と独立性確保に関する示唆を提供する。
In the global GX context
This study offers timely insights for jurisdictions implementing ISSB standards, highlighting the tension between expanding sustainability services and maintaining auditor independence—a key concern for regulators and standard-setters globally.
👥 読者別の含意
🔬研究者:Examines the underexplored link between ISSB adoption and auditor independence threats, contributing to accounting ethics literature.
🏢実務担当者:Audit firms should assess the independence risks from joint delivery of sustainability consulting and assurance, and implement safeguards.
🏛政策担当者:Regulators can use the findings to design fee caps, service restrictions, and ethical guidelines for sustainability assurance.
📄 Abstract（原文）
The issuance of IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures by the International Sustainability Standards Board (ISSB) has fundamentally transformed the landscape of sustainability reporting, shifting it from a voluntary regime toward a framework integrated with general-purpose financial reporting. This transformation has driven a surge in demand for sustainability-related services, including IFRS S1/S2 implementation consulting and sustainability assurance, which are largely classified as non-audit services and have the potential to increase sustainability-related non-audit fees within the revenue structure of Public Accounting Firms (PAFs). This study adopts an interpretive qualitative approach based on literature review and document analysis (including standards, codes of ethics, research reports, and scholarly articles) to identify and categorize auditor independence threats—namely self-interest, self-review, advocacy, familiarity, and management participation—arising from the expansion of sustainability services following IFRS S1/S2. The findings indicate that the joint provision of IFRS S1/S2 consulting and assurance services by the same audit firm may strengthen economic dependence, create self-review and advocacy threats, and blur the boundary between the roles of consultant and independent auditor. On the other hand, the profession and regulators have begun to respond by strengthening safeguards, such as restricting the types of services provided, implementing fee caps, separating advisory and assurance teams, and reinforcing ethical frameworks for sustainability assurance.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.33395/owner.v10i2.3050first seen 2026-05-05 21:45:42
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。