This study aims to investigate the effect of family ownership, family leadership, and the monitoring role of the Board of Commissioners on the audit quality. This study uses a sample of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2010 to 2013. Family ownership is measured through the ultimate ownership of the company. To determine whether the company's CEO is the founder of the company, family relationship data is used on all of the company's ultimate owners. The monitoring role of the Board of Commissioners is calculated through the Asean Corporate Governance Scorecard index. Data of auditor is obtained from Center for Supervision of Financial Service (P2PK). The results showed that family ownership either through direct or indirect mechanisms tend to choose Big 4 KAP than non Big 4. While Chief Financial Officer (CFOs) from family and corporate founders tend to choose Big 4 in auditing the company. This is done to maintain the company's reputation. The results also show that the effective monitoring of the Board of Commisionners (BOC) tends to choose Big 4 auditors compared to non Big 4.

This study aims to analyze mediation role of cultural institutional element on the influence of societal values on the disclosure of Islamic values. The cultural institutional elements analyzed are legal system, capital market development, and human development. This research covers 102 Islamic banks for the data of 2010 to 2012 around the world. The study finds that capital market development is the only element that has mediation role on the influence of culture on the disclosure of Islamic values. The capital market development has a partial mediation role on the influence of humane orientation on the disclosure of Islamic values and does not have mediation role on the influence of other cultural dimension (social orientation, power distance, and uncertainty avoidance). The capital market development has direct influence rather than mediation role on the disclosure of Islamic values. Meanwhile, the study cannot prove that the other two elements have mediation role in the influence of culture on the disclosure of Islamic values.