The Role of Paternalistic Culture on the Relationship Between Auditor Expertise and Audit Quality- A Mixed Method Perspective
Achmad Syaiful Hidayat Anwar (a), Ardianto (b)

Department of Accounting, Faculty of Economics and Business,
Universitas Airlangga, Surabaya, Indonesia

Abstract

This study aims to examine the moderating impact of paternalistic culture on the relationship between auditor expertise and audit quality. The author used a mixed methods approach in this study. Data were collected through in-depth interviews, questionnaires, and analyzed using Smart PLS to examine the moderating impact of paternalistic culture on the influence of auditor expertise on audit quality. The results of the analysis revealed that paternalistic culture weakens the relationship between auditor expertise and audit quality. Paternalistic culture tends to be less motivating for auditors to think critically, creatively, independently, and innovatively in conducting financial statement audits. This can affect audit quality. This study contributes to the auditor profession in Indonesia and abroad, enriches existing theories, and contributes to the development of human resources in the audit field so that they can prioritize and protect public interests

Keywords: Paternalistic culture, Auditor expertise, Audit quality, Mixed method

Topic: Audit