UNDERSTANDING AUDITOR-AUDITEE RELATIONSHIP: SOME CULTURAL CONSIDERATIONS

Dunakhir, Samirah and Afiah, Nur and Idris, Hariany and Idrus, Mukhammad (2023) UNDERSTANDING AUDITOR-AUDITEE RELATIONSHIP: SOME CULTURAL CONSIDERATIONS. International Journal Of Professional Business Review, 8 (5). pp. 1-30. ISSN 2525-3654

Text Scopus (Q4).pdf Download (625kB)

Abstract

he purpose of this study is to analyse other types of relationship developed between auditor and auditee. The study tries to explore kinds of auditor and auditee working relationship appeared in an audit process. Theoretical framework: Research have shown that the AAR is more than just about good knowledge that should be acquired by auditors regarding their clients’ industry or how long auditors have served a client. It is also about auditors’ performance in audit tasks and in interaction with clients, or how to develop a better understanding of clients. However, that kind of relationship has not been explore enough as study on AAR most focus on professional relationship Design/methodology/approach: This study applied a qualitative approach. The interview method, in semi-structured form, was conducted to collect data. The semistructured interview posed the same questions to all interviewees. This research involved 12 interviewees which consist of three different audit market participants in Indonesia: auditors, auditee, and users of financial statements. These participants (auditee and users of financial statements) were identified and selected from the IDX website, while participants for the auditor group were identified from BAPEPAM-LK database. Results were analysed by using NVivo software. Findings: Key findings derived from the qualitative study confirmed that some cultural values appear in participants’answers. The most common cultural values found in the interview text were: harmony; relationship prevails over task; and warm relationships are important. Indonesians interpreted the auditor-auditee relationship as a peers’ relationship: a relationship that consists of a professional/personal relationship and trust. Research, Practical & Social implications: This research nhances knowledge of the influence of cultural values on the relationship. In this type of society, individuals perceive social situations, including business elationships, in terms of close personal bonds. The personal relationship should be established first before any business can be done. service providers who are able to show warmth to customers can build trust with them. Moreover, a high-social-interaction context provides an environment in which social interaction and relationship-building activities are a primary goal. Originality/value: This research provides a more refined understanding of auditorauditee relationship. Given ongoing globalisation and the fact that audits are performed by auditors from a multitude of nations, it is important that AAR research captures perspectives from different cultural backgrounds.

Item Type:	Article
Subjects:	KARYA ILMIAH DOSEN Universitas Negeri Makassar > KARYA ILMIAH DOSEN
Depositing User:	Pustakawan Amaluddin Zaihal
Date Deposited:	14 Jun 2023 05:54
Last Modified:	14 Jun 2023 05:54
URI:	http://eprints.unm.ac.id/id/eprint/29976

Actions (login required)

View Item