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The Association between Audit Firm Characteristics and Audit Quality: A Meta-Analysis

Posted: 14 Apr 2017 Last revised: 8 May 2017

Bahaaeddin Alareeni

Ahila University; Vrije Universiteit Brussel (VUB)

Date Written: April 14, 2017

Abstract

This paper uses Meta-Analysis technique to a set of previous empirical studies to investigate the relation between audit firm characteristics (e.g. audit fees, audit firm size, non-audit services, auditor-client tenure) and audit quality. Hunter et al. (1982) test is used as the Meta-Analysis technique for this study. A total of 51 published papers are gathered from 1992 to 2016. The findings show that there is a significant positive relationship between auditor-client tenure, audit fees and audit quality, whereas non-audit services and audit firm size have a significant negative relationship with the audit quality.

Keywords: Audit quality, Meta-analysis, Audit fees, Audit firm size, Non-audit services, Auditor-client tenure

Suggested Citation

Alareeni, Bahaaeddin, The Association between Audit Firm Characteristics and Audit Quality: A Meta-Analysis (April 14, 2017). Available at SSRN: https://ssrn.com/abstract=2952836

Bahaaeddin Alareeni (Contact Author)

Ahila University ( email )

P.O. Box 10878
Manama, Manama
Bahrain

Vrije Universiteit Brussel (VUB) ( email )

Pleinlaan 2
http://www.vub.ac.be/
Brussels, 1050
Belgium

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