The Self-Governance Shift: Reposisi Etika Profesi Akuntansi dalam Ekosistem Work from Anywhere

Fidia Sanditha; Nabilah Amalia Zahra; Dini Aurelia; Yusnaini Yusnaini

doi:10.31004/riggs.v5i1.7129

Authors

Fidia Sanditha Universitas Sriwijaya
Nabilah Amalia Zahra Universitas Sriwijaya
Dini Aurelia Universitas Sriwijaya
Yusnaini Yusnaini Universitas Sriwijaya

DOI:

https://doi.org/10.31004/riggs.v5i1.7129

Keywords:

Work From Anywhere, Audit Quality, Self-Governance Shift, Professional Ethics

Abstract

The transition toward a Work From Anywhere (WFA) ecosystem has triggered a fundamental "Self-Governance Shift," challenging the traditional social contract of the accounting profession. This study investigates the repositioning of professional ethics as physical boundaries dissolve, threatening conventional surveillance mechanisms. Employing a Systematic Literature Review (SLR) of 25 high-impact studies from 2022–2025, the research synthesizes how professional integrity is being reconstructed in decentralized digital spaces. The findings debunk the assumption that the absence of physical oversight inherently compromises audit quality. Instead, a new paradigm of "autonomous professionalism" emerges, in which ethical conduct is moderated by auditor self-efficacy, digital fluency, and results-oriented accountability rather than by institutional presence. A critical discovery is that client technological readiness is a vital moderator that mitigates agency risks and information asymmetry in remote audits. By integrating Agency, Social Determination, and Accountability theories, this study proposes a structural evolution from external institutional control to internal moral maturity. These insights offer a strategic roadmap for regulators to redesign ethical frameworks for the algorithmic age. Ultimately, the "Self-Governance Shift" redefines the auditor as a self-regulating moral agent, ensuring public trust remains resilient despite the radical decentralization of the professional workspace. This shift marks a permanent evolution in the global accounting landscape, demanding higher standards of individual ethical internalization in the digital era.

Downloads

Download data is not yet available.

References

Al Shbail, M. O., Jaradat, Z., Al-Hawamleh, A., Hamdan, A., & Musleh Alsartawi, A. M. A. (2025). Enhancing audit quality in non-Big 4 firms: the role of remote auditing and audit staff capabilities. Journal of Financial Reporting and Accounting, 23(2), 1–20. https://doi.org/10.1108/JFRA-11-2023-0653

Al-Hajaya, K., Alma’aitah, R. T., Salem, R. I. A., & Hutaibat, K. (2025). Understanding challenges of conventional remote auditing and AI-enabled remote IT auditing: audit professionals’ perspectives from an emerging economy. Journal of Accounting & Organizational Change, 1(1), 1–29. https://doi.org/10.1108/JAOC-12-2024-0395

Ali, M. A. S., Elshaer, I. A., Montash, A. A., & Metwally, A. B. M. (2024). The role of technological readiness in enhancing the quality of audit work: evidence from an emerging market. Journal of Risk and Financial Management, 17(11), 1–22. https://doi.org/10.3390/jrfm17110489

Alma’aitah, R. T., Al-Hajaya, K., Sawan, N., & Alzeban, A. (2024). The impact of remote auditing on audit quality: the moderating role of technology readiness. Managerial Auditing Journal, 39(6), 1–23. https://doi.org/10.1108/MAJ-02-2024-4210

Baatwah, S. R., Al-Ansi, A. A., Almoataz, E. S., & Salleh, Z. (2023). Self-efficacy, remote audit proficiency, effort, and performance in the COVID-19 crisis: an auditor’s perspective. Managerial Auditing Journal, 38(6), 1–30. https://doi.org/10.1108/MAJ-05-2022-3570

Farcane, N., Bunget, O. C., Blidisel, R., Dumitrescu, A. C., Deliu, D., Bogdan, O., & Burca, V. (2023). Auditors’ perceptions on work adaptability in remote audit: a COVID-19 perspective. Economic Research-Ekonomska Istraživanja, 36(1), 1–37. https://doi.org/10.1080/1331677X.2022.2077789

Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X

Lajoie, P., & Gendron, Y. (2025). From “audit machines” to tech‐savvy auditors: Auditors’ quest for professional security with respect to digital transformation. Contemporary Accounting Research, 42(4), 1–31. https://doi.org/10.1111/1911-3846.70002

Lorentzon, J. I., Fotoh, L. E., & Mugwira, T. (2024). Remote auditing and its impacts on auditors’ work and work-life balance: auditors’ perceptions and implications. Accounting Research Journal, 37(1), 1–18. https://doi.org/10.1108/ARJ-06-2023-0158

Lucuț Capraș, I., Achim, M. V., Rahat, B., & Nicolò, G. (2025). Sustainable auditing governance in a changing landscape: Cross-country evidence on the effect of traditional and innovative audit mechanisms on fraud risk. Journal of Innovation & Knowledge, 10(5), 1–15. https://doi.org/10.1016/j.jik.2025.100798

Maharaja, D. A. S., Yasa, I. B. A., & Subiyanto, P. (2022). Analysis of the effect of remote audit, professional scepticism and going concern assessment on audit quality during the covid-19 pandemic. Journal of Applied Sciences in Accounting, Finance, and Tax, 5(2), 1–8. https://doi.org/10.31940/jasafint.v5i2.180-188

Mahimalur, R. K. (2025). Implementing security governance for remote work: challenges and best practices. Information & Computer Security, 33(5), 1–10. https://doi.org/10.1108/ICS-03-2025-0101

Mulyandani, V. C. (2023). The effect of auditor competence and skepticism on remote audit quality. Indonesian Journal of Economics and Management, 4(1), 1–9. https://doi.org/10.35313/ijem.v4i1.5231

Puang, P. H., & Chariri, A. (2025). Remote audit dan integritas auditor sebagai penentu kualitas audit dengan kompleksitas tugas sebagai variable moderasi. Diponegoro Journal of Accounting, 14(3), 1–14.

Ryan, R. M., & Deci, E. L. (2000). Self-determination theory and the facilitation of intrinsic motivation, social development, and well-being. American Psychologist, 55(1), 1–10. https://doi.org/10.1037/0003-066X.55.1.68

Sian, S. (2024). Remote audit: the challenges of re-creating the audit room during the Covid 19 pandemic. Accounting Forum, 48(3), 1–29. https://doi.org/10.1080/01559982.2022.2151963

Tang, T., & Panagopoulos, O. P. (2025). Remote work and audit quality: A natural experiment approach. Audit Financiar, 23(180), 1–17. http://dx.doi.org/10.20869/AUDITF/2025/180/027

Tetlock, P. E. (1985). Accountability: A Social Check on the Fundamental Attribution Error. Social Psychology Quarterly, 48(3), 1–10. https://doi.org/10.2307/3033683

Xu, L., Dellaportas, S., & Li, Y. (2025). The challenges of remote auditing: an exploratory analysis of auditors in China. Journal of Accounting Literature, 1(1), 1–10. https://doi.org/10.1108/JAL-01-2025-0040

Yaroshenko, O. M., Nastyuk, V. Y., Koliesnik, T. V., Klemparskyi, M. M., & Tsybulnyk, N. Y. (2025). Innovative methods of management and control of financial audit by enterprises in the conditions of war (remote work). Managerial Finance, 51(3), 1–14. https://doi.org/10.1108/MF-10-2023-0612

Yusnaini, Y., Athiyyah, M., Hakiki, A., & Wahyudi, T. (2025). Work pressure and client internal control: Auditor personality in fraud detection. South African Journal of Economic and Management Sciences, 28(1),

Zaferar, A., Johari, R. J., Zarefar, A., & M. Rasuli. (2024). The effect of auditor quality and remote audit on audit quality in Indonesia: moderating role of information technology. Jurnal Dinamika Akuntansi, 16(1), 1–12. https://doi.org/10.15294/jda.v16i1.4031

Zulfikri, F., & Wijayati, N. (2023). Evaluasi pelaksanaan audit internal menggunakan remote audit selama pandemi Covid-19 di PT Bank X. Jati: Jurnal Akuntansi Terapan Indonesia, 6(1), 1–13. https://doi.org/10.18196/jati.v6i1.16918