Meta-analytical techniques in accounting and auditing research

This article examines the meta-analysis techniques used in accounting and auditing research in a comparative manner. The present article reviews the basics of these techniques in terms of their application in accounting and auditing research. Research Method in this study is library method. The findings of this study show that use of meta-analysis techniques in accounting and auditing research has had a very low number and variety in compare to other fields. Printed Latin articles on accounting and auditing meta-analysis from 1985 to 2018 four meta-analysis techniques, Hinter et al (1982), Hunter and Schmidt (2000), Lipsey and Wilson (2001) and the Stouffer combined approach have been used. This study is the first article to provide an overview of how to apply meta-analysis in accounting and auditing. This study shows that meta-analysis methods are often used to answer complex questions about the effects of moderating variables on country-level such as national culture, economic consequences, and structural characteristics across institutions. These findings indicate that by considering these four methods, another of meta-analysis can be introduced that adds to previous techniques in accounting and auditing research.