What do we know about meta-analyses in accounting, auditing, and corporate governance?
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In: Meditari Accountancy Research, Vol. 27, No. 1, 18.02.2019, p. 17-43.
Research output: Journal contributions › Scientific review articles › Research
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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 -