The Association between Audit Firm Characteristics and Audit Quality: A Meta-Analysis
Posted: 14 Apr 2017 Last revised: 8 May 2017
Date Written: April 14, 2017
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
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