Cultural Values and Perceived Audit Quality: A Conceptual Framework

Samirah Dunakhir () and Mukhammad Idrus
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Samirah Dunakhir: Faculty of Economic, Universitas Negeri Makassar, Indonesia
Mukhammad Idrus: Faculty of Economic, Universitas Negeri Makassar, Indonesia

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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

Keywords: Culture; Cultural Values; Perception; Audit Quality (search for similar items in EconPapers)
JEL-codes: M4 M42 (search for similar items in EconPapers)
Pages: 6
Date: 2020-12-31
New Economics Papers: this item is included in nep-acc and nep-sea
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Published in Journal of Finance and Banking Review, Volume 5, Issue 3

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Persistent link: https://EconPapers.repec.org/RePEc:gtr:gatrjs:jfbr175

DOI: 10.35609/jfbr.2020.5.3(2)

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