... corporate transparency, mitigating information asymmetry and encouraging accountability. Moreover, differences in the study characteristics affect the strength of the relationship object of interest. Originality/value Through meta-analysis, this study provides a broader overview of the effects of IRQ...

... research could also propose new indicators in the area of corporate governance and expand the theoretical domain of IRQ research. The findings emphasize the need to explicitly consider the role of corporate governance structures and arrangements in improving IRQ. Through meta-analysis, the paper...

... in management accounting are rare; furthermore, no meta-analysis in tax accounting has been published yet. 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...

... for understanding the relationship between the extent of CSED and financial performance. Khlif et al. (2015) conducted the first meta-analysis published by Meditari Accountancy Research, dealing specifically with the moderating effect of masculinity, individualism and long-term...

.../methodology/approach – The authors apply the meta-analysis technique developed by Hunter et al. (1982) and Hunter and Schmidt (2000) for a sample of 48 published studies over the period of the past 20 years. Findings – The authors find that masculinity, individualism and long-term orientation...