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DOI 10.35609/jfbr.2020.5.3(2)

Reference to this paper should be made as follows: Dunakhir, S; Idrus, M. (2020). Cultural Values and Perceived Audit Quality: A Conceptual Framework, J. Fin. Bank. Review, 5 (3): 78 – 83. https://doi.org/10.35609/jfbr.2020.5.3(2)

Received: September 19, 2020 | Accepted: December 31, 2020

Cultural Values and Perceived Audit Quality: A Conceptual Framework
Samirah Dunakhir, 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

Keywords: Culture; Cultural Values; Perception; Audit Quality

JEL Classification: M4, M42

URI: http://gatrenterprise.com/GATRJournals/JFBR/vol5.3_2.html

DOI: https://doi.org/10.35609/jfbr.2020.5.3(2)

Pages 78 – 83

Price: USD 25