Cultural Values and Perceived Audit Quality: A Conceptual Framework

Abstract

Objective – This paper aims to propose a framework for cultural values and perceived audit quality Methodology/Technique – 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 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) JEL Classification: M4, M42.