Published date: Mar 12 2024

Journal Title: KnE Social Sciences

Issue title: 6th International Conference on Education and Social Science Research (6th ICESRE)

Pages: 100–111

DOI: 10.18502/kss.v9i6.15258

Mutiara Rachma Ardhianimutiara@unipasby.ac.idAccounting Department, Universitas PGRI Adi Buana Surabaya, 60234, Indonesia

Nashrudin LatifAccounting Department, Universitas PGRI Adi Buana Surabaya, 60234, Indonesia

Numerous financial scandals worldwide have tarnished the public accounting profession. Individuals involved even hailed from reputable public accounting firms. This prompts community inquiries into the performance of the profession. We formulate a research framework to enhance public trust or credibility in the public accounting profession. This article aims to conceptually explore matters that can affect the credibility of public accountants. This article leverages various existing concepts, theories, and research to construct a research framework. Based on this framework, we estimate that professional ethics, audit judgment, and locus of control can affect the credibility of public accountants. We realize the importance of public accountant in carrying out their duties to be (1) adhering to professional ethics, (2) delivering dependable audit judgments, and (3) maintaining a strong locus of control for optimal performance. Researchers can use this framework as a reference in developing studies related to the credibility of public accountants.

Keywords: audit judgment, public trust, public accountant, financial scandal

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