The Influence of Culture Related Factors on Auditor Performance in Indonesia

This paper aims to explore the influence of cultures on auditor performance. The qualitative case study used key respondents representing clients, auditors and users of audited financial reports. The data were gained through in-depth qualitative interviews. The data analysis used thematic analysis approach. The research findings show that there are different types of cultural values influences on auditor performance. The impact of cultures may impact both positively and negatively on the auditor performance. The finding of the research has practical implication for future research, policy makers, auditors and clients. This research contributes to the extension on the knowledge of cultures and auditing since there is still limited publication on the influence of national cultures in auditing especially on auditor performance. This research fills the current gap. Further, this research adds empirical findings to the literature on cultures and auditing. In summary, the result of the study identifies the influences of local cultures in auditing: prioritizing seniority, maintaining the culture of family, and cultural compromise. These key findings can be seen as the extension of the knowledge debate on the influence of cultures in auditing. The finding can be used as a reference for future research and a guide for policy makers in auditing process. This qualitative finding can provide an understanding of the local cultures and the impact on auditing in a collective society.