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Individualism and Collectivism Culture to Audit Judgement

Author

Listed:
  • Tulus Suryanto
  • Danial Thaib2
  • Muliyati Muliyati

Abstract

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.

Suggested Citation

  • Tulus Suryanto & Danial Thaib2 & Muliyati Muliyati, 2019. "Individualism and Collectivism Culture to Audit Judgement," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 26-38.
    • Handle: RePEc:ers:ijebaa:v:vii:y:2019:i:2:p:26-38
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    References listed on IDEAS

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    1. T. Suryanto & J.E. Thalassinos & E.I. Thalassinos, 2017. "Board Characteristics, Audit Committee and Audit Quality: The Case of Indonesia," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 44-57.
    2. Irena Jindrichovska & Dana Kubickova, 2016. "Perception of Accountants and Accounting Profession in two Countries: Different Terms of Economy and Culture," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 60-79.
    3. Trotman, Kt & Yetton, Pw & Zimmer, Ir, 1983. "Individual And Group Judgments Of Internal Control-Systems," Journal of Accounting Research, Wiley Blackwell, vol. 21(1), pages 286-292.
    4. Chow, Chee W. & Shields, Michael D. & Chan, Yoke Kai, 1991. "The effects of management controls and national culture on manufacturing performance: An experimental investigation," Accounting, Organizations and Society, Elsevier, vol. 16(3), pages 209-226.
    5. Simon Grima & Sharon Seychell & Frank H. Bezzina, 2017. "Investigating Factors Predicting Derivative Mishandling: A Sociological Perspective," European Research Studies Journal, European Research Studies Journal, vol. 0(4A), pages 3-17.
    6. Amilin Amilin, 2017. "The Impact of Role Conflict and Role Ambiguity on Accountants’ Performance: The Moderating Effect of Emotional Quotient," European Research Studies Journal, European Research Studies Journal, vol. 0(2A), pages 237-249.
    7. Peter J. Baldacchino & Chantelle Camilleri & Simon Grima & Frank H. Bezzina, 2017. "Assessing Incentive and Monitoring Schemes in the Corporate Governance of Maltese Co-operatives," European Research Studies Journal, European Research Studies Journal, vol. 0(3A), pages 177-195.
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    Cited by:

    1. Pius Suratman Kartasasmita, 2020. "Corporate Social Responsibility Disclosure by State-Owned Enterprises in Indonesia," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 327-339.

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    More about this item

    Keywords

    Individualism culture; collectivism culture; audit judgement; senior auditor.;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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