...David Hay Purpose The purpose of this paper is to discuss the increasing potential demand for meta-analysis studies in auditing. The paper includes a review of a new technique and meta-regression analysis, and explains its advantages in comparison to meta-analysis techniques used in prior auditing...

... these relationships are moderated by a set of other factors like legal system and US versus non-US settings. Design/methodology/approach The method of Hunter et al. (1982 ) is used as a meta-analysis technique to test the study hypotheses and achieve the study aims. A total of 71 published papers from...

... of interest in many studies due to its use as a proxy for the occurrence of auditor-client management negotiations and audit efficiency and because long audit report lags delay the release of earnings information to the market. Design/methodology/approach The author uses meta-analysis to examine commonly...

...Ahsan Habib Purpose The purpose of this paper is to provide a meta‐analysis of the effect of: auditor and audit‐related variables; and firm‐specific variables on auditors' propensity to issue modified audit opinions. Auditor and audit‐related variables include Big N affiliation, audit firm...