STIE Kesatuan Bogor
MOHAMAD NASIR
Universitas Diponegoro
INDIRA JANUARTI
Universitas Diponegoro
ABSTRACT
The purposes of this study are to examine the impact of Client-Public Accountant
Firms relationship, the client importance for Public Accountant Firms, nonaudit services
provided by Public Accountant Firms, and client’s audit experience on clients’
expectations in audit judgment from client perspective. These topics are rarely examined.
The results of this research contribute for theory development, particularly for auditing
and behavioral accounting; give input for auditor when make audit judgment; and give
input for professional organization (The Indonesian Institute of Accountants) in making
decision about rule that will be applied by its members.
The populations in this study are members of The Indonesian Institute of
Accountants-The Management Accountant Compartment. Questionnaires were sent to
324 members, with multistage sampling method. The response rate of 18.25% was
analyzed by regression method.
The results show that Client-Public Accountant Firms relationship has significant
negative impact on clients’ expectations in audit judgment. The client importance for
