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.
