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

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  • David Hay

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.

Suggested Citation

  • David Hay, 2018. "The potential for greater use of meta-analysis in archival auditing research," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 34(1), pages 76-95, December.
    • Handle: RePEc:eme:majpps:maj-05-2017-1562
    DOI: 10.1108/MAJ-05-2017-1562
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    Citations

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    Cited by:

    1. Patrick Velte, 2022. "Meta-analyses on Corporate Social Responsibility (CSR): a literature review," Management Review Quarterly, Springer, vol. 72(3), pages 627-675, September.

    More about this item

    Keywords

    Audit fees; Auditing; Meta-analysis; Auditing standards; Auditing research; M4; M42;
    All these keywords.

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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