A review of meta-analytic research in accounting. Issue 1 (October 2015)

• Record Type: Journal Article
• Authors: Khlif, Hichem; Chalmers, Keryn
• Is Part Of: Journal of accounting literature. Volume 35:Issue 1(2015)
• Page Start: 1
• Page End: 27
• Publication Date: 2015-10
• Subjects: Meta-analysis -- Accounting research; Accounting literature -- Periodicals; Accounting -- Periodicals; Accountancy; Comptabilité -- Documentation -- Périodiques; Comptabilité -- Périodiques; Accounting; Accounting literature; Periodicals; 657.05
• DOI: 10.1016/j.acclit.2015.09.001
• Languages: English
• ISSNs: 0737-4607

Abstract

Abstract: This study reviews the use of meta-analysis in accounting research. We categorize the meta-analytic research into five topics: financial reporting, auditing, corporate governance and accounting quality, management accounting, and miscellaneous topics. Further, we classify the studies by the meta-analysis technique employed:Hunter et al. (1982), Hunter and Schmidt (2000), Lipsey and Wilson (2001), and Stouffer's approach. We identify 27 meta-analytical studies over the period 1985–2014 with financial reporting (auditing) topics representing seven (six) of these studies. Our review highlights that meta-analytic methods are being applied and accepted, more frequently, to answer complex questions concerning the moderating effects of country-level variables, such as national culture, economic conditions, and institutional characteristics, on various associations of interest.