Journal of Accounting in Emerging Economies, Volume (9), No (2), Year (2019-5) , Pages (287-312)

Title : ( A meta-analysis approach for determinants of effective factors on audit quality )

Authors: Mahdi Salehi , Mohamad Reza Fakhri Mahmoudi , Ali Daemi Gah ,

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Abstract

Purpose The purpose of this paper is to demonstrate a deeper understanding about the reasons behind difference in previous studies’ results in the field of audit quality determinants. Design/methodology/approach A meta-analysis method is employed in which 52 studies including 40 international studies from authentic scientific articles during the year 2000–2015 and 12 national studies out of authentic national scientific articles from 2001 to 2015 are taken to account as sample studies. Audit firm size, auditor tenure and auditor specialization are set as independent variables and audit quality is the only dependent variable in the current paper. Findings The results indicate that audit firm size and auditor specialization are positively associated with audit quality. In other words, contracting with larger audit firm and specialized auditor results in delivering higher quality audit services. Originality/value The current study is the first study to be conducted in the field of audit quality determinants. The results may be beneficial both for standard setters as well practitioners in a way that it provides evidence that contributes to basis policy and audit-standard makers about domination and determinants of audit quality.

Keywords

, Auditor specialization, Audit quality, Auditor tenure, Audit firm size
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@article{paperid:1074893,
author = {Salehi, Mahdi and Mohamad Reza Fakhri Mahmoudi and Ali Daemi Gah},
title = {A meta-analysis approach for determinants of effective factors on audit quality},
journal = {Journal of Accounting in Emerging Economies},
year = {2019},
volume = {9},
number = {2},
month = {May},
issn = {2042-1168},
pages = {287--312},
numpages = {25},
keywords = {Auditor specialization; Audit quality; Auditor tenure; Audit firm size},
}

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%0 Journal Article
%T A meta-analysis approach for determinants of effective factors on audit quality
%A Salehi, Mahdi
%A Mohamad Reza Fakhri Mahmoudi
%A Ali Daemi Gah
%J Journal of Accounting in Emerging Economies
%@ 2042-1168
%D 2019

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