A Meta-Analysis of Audit Fees Determinants: Evidence from an Emerging Market
Using meta-analysis, we investigate the combined effect of the most extended independent variables in this literature line. The meta-analysis obtained results in a deeper understanding of the anomalies, mixed results, and gaps in audit fees research.To achieve the desired objective, meta-analysis is...
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| Format: | Article |
| Language: | English |
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Ferdowsi University of Mashhad
2020-03-01
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| Series: | Iranian Journal of Accounting, Auditing & Finance |
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| Online Access: | https://ijaaf.um.ac.ir/article_39255_3c6954de590000ef4cf9adf05ce069e2.pdf |
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| author | Ali Daemigah |
| author_facet | Ali Daemigah |
| author_sort | Ali Daemigah |
| collection | DOAJ |
| description | Using meta-analysis, we investigate the combined effect of the most extended independent variables in this literature line. The meta-analysis obtained results in a deeper understanding of the anomalies, mixed results, and gaps in audit fees research.To achieve the desired objective, meta-analysis is used. The study's statistical population reviewed the most relevant studies on this subject published in Iranian and international journals for the 2000-2016 period. The effect of independent variables on audit fees is studied. A total of 162 studies, 146 published in international journals, and 16 in Iranian journals are considered the study sample.Our findings suggest that some independent variables have consistent results, several show no precise rhythm to the results, and some others only indicate significant results in specific periods or certain countries; variables of audit quality, accounting firm size, industry specialization of the firm, accounting firm tenure and client size are positively correlated with audit fees. However, we conclude that there is no significant relationship between the risk of client firm and audit fees.The current study is almost the first study conducted on the study's subject, and the results may help audit the profession. |
| format | Article |
| id | doaj-art-5d2d8102539e483787a1a2cb06d35a36 |
| institution | Kabale University |
| issn | 2717-4131 2588-6142 |
| language | English |
| publishDate | 2020-03-01 |
| publisher | Ferdowsi University of Mashhad |
| record_format | Article |
| series | Iranian Journal of Accounting, Auditing & Finance |
| spelling | doaj-art-5d2d8102539e483787a1a2cb06d35a362024-12-25T06:44:50ZengFerdowsi University of MashhadIranian Journal of Accounting, Auditing & Finance2717-41312588-61422020-03-014111710.22067/ijaaf.2020.3925539255A Meta-Analysis of Audit Fees Determinants: Evidence from an Emerging MarketAli Daemigah0Department of Accounting, Imam Reza International University, Mashhad, IranUsing meta-analysis, we investigate the combined effect of the most extended independent variables in this literature line. The meta-analysis obtained results in a deeper understanding of the anomalies, mixed results, and gaps in audit fees research.To achieve the desired objective, meta-analysis is used. The study's statistical population reviewed the most relevant studies on this subject published in Iranian and international journals for the 2000-2016 period. The effect of independent variables on audit fees is studied. A total of 162 studies, 146 published in international journals, and 16 in Iranian journals are considered the study sample.Our findings suggest that some independent variables have consistent results, several show no precise rhythm to the results, and some others only indicate significant results in specific periods or certain countries; variables of audit quality, accounting firm size, industry specialization of the firm, accounting firm tenure and client size are positively correlated with audit fees. However, we conclude that there is no significant relationship between the risk of client firm and audit fees.The current study is almost the first study conducted on the study's subject, and the results may help audit the profession.https://ijaaf.um.ac.ir/article_39255_3c6954de590000ef4cf9adf05ce069e2.pdfaudit feesaudit qualityfirm sizeaudit tenureindustry specializationclient firm sizeclient firm risk |
| spellingShingle | Ali Daemigah A Meta-Analysis of Audit Fees Determinants: Evidence from an Emerging Market Iranian Journal of Accounting, Auditing & Finance audit fees audit quality firm size audit tenure industry specialization client firm size client firm risk |
| title | A Meta-Analysis of Audit Fees Determinants: Evidence from an Emerging Market |
| title_full | A Meta-Analysis of Audit Fees Determinants: Evidence from an Emerging Market |
| title_fullStr | A Meta-Analysis of Audit Fees Determinants: Evidence from an Emerging Market |
| title_full_unstemmed | A Meta-Analysis of Audit Fees Determinants: Evidence from an Emerging Market |
| title_short | A Meta-Analysis of Audit Fees Determinants: Evidence from an Emerging Market |
| title_sort | meta analysis of audit fees determinants evidence from an emerging market |
| topic | audit fees audit quality firm size audit tenure industry specialization client firm size client firm risk |
| url | https://ijaaf.um.ac.ir/article_39255_3c6954de590000ef4cf9adf05ce069e2.pdf |
| work_keys_str_mv | AT alidaemigah ametaanalysisofauditfeesdeterminantsevidencefromanemergingmarket AT alidaemigah metaanalysisofauditfeesdeterminantsevidencefromanemergingmarket |