An analysis of the meta-analysis of board characteristics and demand for audit quality

Zhifeng Yang

Asian Review of Accounting, 2022, vol. 31, issue 1, 176-179

Abstract: Purpose - The purpose of this study is to discuss Kalia, Basu and Kundu's (KBK’s) paper's motivation, findings and contributions and suggest further development. Design/methodology/approach - This paper is to discuss the meta-analysis of board characteristics and demand for audit Quqality by KBK. Findings - KBK paper is well motivated and makes new contributions to the literature. Future research can expand the sample and examine the moderating effects of institutional factors such as ownership structure, regulatory reforms and country-level investor protection and legal enforcement. Originality/value - Based on the review of KBK’ spaper, this study suggests that future research should expand the sample and examine the moderating effects of institutional factors such as ownership structure, regulatory reforms and country-level investor protection and legal enforcement.

Keywords: Audit fees; Meta analysis; Governance characteristics (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:eme:arapps:ara-09-2022-0218

DOI: 10.1108/ARA-09-2022-0218

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