The potential for greater use of meta-analysis in archival auditing research

David Hay

Managerial Auditing Journal, 2018, vol. 34, issue 1, 76-95

Abstract: 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 research. It also discusses opportunities for applying meta-analysis to auditing topics and potential pitfalls. Design/methodology/approach - The paper provides a review and commentary on meta-analysis techniques used in auditing research, especially for meta-analyses of empirical archival studies that use regression models. Findings - There is now considerable potential for meta-analysis to have an impact on auditing policy and regulation. Researchers using meta-analysis should make use of the most current techniques (e.g. meta-regression), which are more reliable and allow researchers to explore more issues about the research. Originality/value - The paper informs auditing researchers about methods to advance their research and increase its usefulness.

Keywords: Audit fees; Auditing; Meta-analysis; Auditing standards; Auditing research; M4; M42 (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:majpps:maj-05-2017-1562

DOI: 10.1108/MAJ-05-2017-1562

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