​Findings: This study finds that PS has been interpreted as an alert guided by the Javanese Islam views and ethic of being vigilant to build the perfect life. Due to the harmony value, the Javanese Muslim auditor (JMa) prefers to issue a management letter than issuing an unfavorable audit opinion. The authors generally find that audit quality is maintained even though social ties are more salient through auditor communication techniques.

Research limitations/implications: This study highlights the nature of auditor–client relationships shaped by collective and Islamic cultural values within the Indonesian context, which may not be directly transferable or applicable to other national settings.

Practical implications: Accordingly, JMa fosters a “culture of discussion” to uphold PS. This study offers novel evidence that the management letters issued by JMa are perceived as constructive guidance for clients, primarily aimed at supporting business continuity rather than issuing unfavorable audit opinions. These findings suggest that policymakers should consider the influence of Javanese cultural norms in efforts to safeguard auditor independence and integrity. Nonetheless, such cultural dynamics may not be generalizable to other ethnic groups, which may operate under different normative frameworks.

Originality/value: To the best of the authors’ knowledge, no studies concerning auditor−client relationships under local culture guide future research as it is difficult for a JMa to exercise both PS and making professional judgments since the auditor’s fear of losing a client prompts the auditor to reduce the PS slightly.

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