What do we know about meta-analyses in accounting, auditing, and corporate governance?

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What do we know about meta-analyses in accounting, auditing, and corporate governance? / Velte, Patrick.

in: Meditari Accountancy Research, Jahrgang 27, Nr. 1, 18.02.2019, S. 17-43.

Publikation: Beiträge in ZeitschriftenÜbersichtsarbeitenForschung

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@article{ce5f72b84e944bdead7be0686f2c7323,
title = "What do we know about meta-analyses in accounting, auditing, and corporate governance?",
abstract = "Purpose: The purpose of this paper is to summarize the key findings of meta-analyses in accounting, auditing and corporate governance research. Design/methodology/approach: A structured literature review on 63 meta-analyses related to financial accounting, management accounting, auditing, and corporate governance is conducted. Findings: Most of the previous meta-analyses have been focused on the topic of corporate governance with a clear focus on board composition as an independent variable and by integrating research- and country-specific moderating variables. Meta-analyses in management accounting are rare; furthermore, no meta-analysis in tax accounting has been published yet. Originality/value: Meta-analyses on these topics are expected to become increasingly important in the following years because of the increased number of empirical quantitative research. This literature review gives useful insights for research, practice and regulation.",
keywords = "Management studies, Gender and Diversity, Audit, Corporate governance, Empirical research, Financial accounting, Literature review, Management accounting, Meta-analysis, Moderator analysis",
author = "Patrick Velte",
year = "2019",
month = feb,
day = "18",
doi = "10.1108/MEDAR-03-2018-0317",
language = "English",
volume = "27",
pages = "17--43",
journal = "Meditari Accountancy Research",
issn = "2049-372X",
publisher = "Emerald Publishing Limited",
number = "1",

}

RIS

TY - JOUR

T1 - What do we know about meta-analyses in accounting, auditing, and corporate governance?

AU - Velte, Patrick

PY - 2019/2/18

Y1 - 2019/2/18

N2 - Purpose: The purpose of this paper is to summarize the key findings of meta-analyses in accounting, auditing and corporate governance research. Design/methodology/approach: A structured literature review on 63 meta-analyses related to financial accounting, management accounting, auditing, and corporate governance is conducted. Findings: Most of the previous meta-analyses have been focused on the topic of corporate governance with a clear focus on board composition as an independent variable and by integrating research- and country-specific moderating variables. Meta-analyses in management accounting are rare; furthermore, no meta-analysis in tax accounting has been published yet. Originality/value: Meta-analyses on these topics are expected to become increasingly important in the following years because of the increased number of empirical quantitative research. This literature review gives useful insights for research, practice and regulation.

AB - Purpose: The purpose of this paper is to summarize the key findings of meta-analyses in accounting, auditing and corporate governance research. Design/methodology/approach: A structured literature review on 63 meta-analyses related to financial accounting, management accounting, auditing, and corporate governance is conducted. Findings: Most of the previous meta-analyses have been focused on the topic of corporate governance with a clear focus on board composition as an independent variable and by integrating research- and country-specific moderating variables. Meta-analyses in management accounting are rare; furthermore, no meta-analysis in tax accounting has been published yet. Originality/value: Meta-analyses on these topics are expected to become increasingly important in the following years because of the increased number of empirical quantitative research. This literature review gives useful insights for research, practice and regulation.

KW - Management studies

KW - Gender and Diversity

KW - Audit

KW - Corporate governance

KW - Empirical research

KW - Financial accounting

KW - Literature review

KW - Management accounting

KW - Meta-analysis

KW - Moderator analysis

UR - http://www.scopus.com/inward/record.url?scp=85085909777&partnerID=8YFLogxK

U2 - 10.1108/MEDAR-03-2018-0317

DO - 10.1108/MEDAR-03-2018-0317

M3 - Scientific review articles

VL - 27

SP - 17

EP - 43

JO - Meditari Accountancy Research

JF - Meditari Accountancy Research

SN - 2049-372X

IS - 1

ER -

DOI