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Cultural Values and Perceived Audit Quality: A Conceptual Framework

Author

Listed:
  • Samirah Dunakhir

    (Faculty of Economic, Universitas Negeri Makassar, Indonesia)

  • Mukhammad Idrus

    (Faculty of Economic, Universitas Negeri Makassar, Indonesia)

Abstract

Objective - This paper aims to propose a framework for cultural values and perceived audit quality Methodology � The methodology used in this study is the content analysis of the published papers in relation to cultural values and perceived audit quality Findings � There is a strong relationship between cultural values and accounting values in the judgement process of auditing and they determine the quality of audit. Novelty � There is not much information published in the area of the roles of cultural values and perceived audit quality. Therefore, this paper offers a conceptual framework on cultural values and perceived audit quality. Type of Paper - Review

Suggested Citation

  • Samirah Dunakhir & Mukhammad Idrus, 2020. "Cultural Values and Perceived Audit Quality: A Conceptual Framework," GATR Journals jfbr175, Global Academy of Training and Research (GATR) Enterprise.
    • Handle: RePEc:gtr:gatrjs:jfbr175
    DOI: https://doi.org/10.35609/jfbr.2020.5.3(2)
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    References listed on IDEAS

    as
    1. Hope, Ole-Kristian & Kang, Tony & Thomas, Wayne & Yoo, Yong Keun, 2008. "Culture and auditor choice: A test of the secrecy hypothesis," Journal of Accounting and Public Policy, Elsevier, vol. 27(5), pages 357-373.
    2. R.M. Haniffa & T. E. Cooke, 2002. "Culture, Corporate Governance and Disclosure in Malaysian Corporations," Abacus, Accounting Foundation, University of Sydney, vol. 38(3), pages 317-349, October.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Culture; Cultural Values; Perception; Audit Quality;
    All these keywords.

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

    NEP fields

    This paper has been announced in the following NEP Reports:

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