文章基本信息

标题：Do Individual Risk Attitudes, Experience, and Organizational Culture InfluenceThe Conservatism of Indonesian Auditors?
本地全文：下载
作者：Agus Fredy Maradona ; Agus Fredy Maradona
期刊名称：Jurnal Ilmiah Akuntansi dan Bisnis
印刷版ISSN：2303-1018
出版年度：2020
卷号：15
期号：1
页码：1-14
DOI：10.24843/JIAB.2020.v15.i01.p01
语种：Indonesian
出版社：Universitas Udayana
摘要：This study examines the effects of individual risk attitudes, professionalexperience, and organizational culture on auditor conservatism inIndonesia. On the basis of a factorial survey involving 153 auditors inthree major cities in Indonesia (Jakarta, Surabaya, and Denpasar),this study finds strong evidence that, compared with others, auditorswith a lower tendency to take risks and those who have lessprofessional experience tend to be more conservative whenperforming audit tasks. Nonetheless, this study does not find evidenceof the influence of organizational culture on auditor conservatism.Overall, the findings of this study could be of interest to professionalassociations, regulatory bodies, and other policymakers in Indonesiaand other countries as they attempt to constrain aggressive reportingthrough high-quality independent audits by public accountants in theirjurisdictions.
关键词：Auditor conservatism; risk attitudes; experience;organisational culture; auditing standards