Intuitionism and some varieties of naturalism in ethics are both compatible with humans discovering values and these theories are compatible with atheism. They might be able to but, as far as I know, none have done so to the degree that might be theoretically possible. Consider the first interpretation of humanistic value theory. One might say that whatever view they might hold concerning the intrinsic value of human desires and interest, believers must maintain that God's interests and desires also have intrinsic value. However, this is not clear.
Some religious believers hold the divine command theory of morality.
On this theory God makes something moral or immoral by an act of will. On a generalized version of this theory, God also makes something valuable or disvaluable by an act of will. Thus, God creates rather than discovers values. In principle, then, God could decide that His desires and interests have no intrinsic moral value and that all intrinsic moral values are based on human desires and interests. No philosopher or theologian who has defended the divine command theory or related theories of morality has explicitly held such a view of values to my knowledge.