Individualism and Collectivism Culture to Audit Judgement
Danial Thaib2 and
International Journal of Economics & Business Administration (IJEBA), 2019, vol. VII, issue 2, 26-38
Purpose: This paper is to survey and examine the impact of individualism and collectivism culture on audit judgement in Central Java Provinces, Indonesia. The paper intents to audit judgement and factors influencing audit judgement, using survey data collected by the authors. Design/Methodology/Approach: The study uses the cultural dimensions of individualism/collectivism with cultural variables consisting of individualism and collectivism culture on audit judgment at Public Accounting Firm. The data set is from senior auditors in Central Java Provinces, Indonesia, which perhaps limits its usefulness elsewhere. Findings: The paper found that most of the respondents who have individualistic culture are not supportive to audit judgement, while respondents who have collectivistic culture are supportive to audit judgement. Practical Imlpications: The paper will help auditors, accountants, and policy makers to consider individualistic and collectivistic culture on audit judgement. Originality/Value: The paper uses original survey data collected by the author who has considered individualism and collectivism in the analysis to enable policy makers to consider individualism and collectivism on audit judgements.
Keywords: Individualism culture; collectivism culture; audit judgement; senior auditor. (search for similar items in EconPapers)
JEL-codes: M42 M48 (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:ers:ijebaa:v:vii:y:2019:i:2:p:26-38
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