META-ANALYSIS OF AUDIT COMMITTEE INDEPENDENCE AND FINANCIAL REPORTING QUALITY

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BAZRAFSHAN AMENEH; HEJAZI REZVAN; RAHMANI ALI; BASTANI SUSAN

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Journal Paper

Paper Information

Journal: MANAGEMENT ACCOUNTING Year:2015 | Volume:8 | Issue:25 Page(s): 101-117

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Information Journal Paper

Title

META-ANALYSIS OF AUDIT COMMITTEE INDEPENDENCE AND FINANCIAL REPORTING QUALITY

Author(s)

BAZRAFSHAN AMENEH | HEJAZI REZVAN | RAHMANI ALI | BASTANI SUSAN | Issue Writer Certificate

Keywords

META-ANALYSISQ2

AUDIT COMMITTEEQ1

FINANCIAL REPORTING QUALITY AND EFFECT SIZEQ1

Abstract

The purpose of this paper is META-ANALYSIS of AUDIT COMMITTEE independence and financial reporting quality. In spite of general expectation for positive relationship between AUDIT COMMITTEE independence and financial reporting quality, the empirical researches reveal several inconsistence conclusions. So, we conduct a META-ANALYSIS of the association between audit independence and financial reporting quality in period of year 2000 to 2013. Although we cannot reliably aggregate results across studies in a statistical sense because of inconsistencies in defining FRQ and the absence of replication studies, quantitative review techniques after considering homogeneity analysis (by within-group Q and between-group Q) yield three conclusions: first the use of different FRQ measures in the AC independence literature explains the variation in results across studies. Second there is no relationship between AUDIT COMMITTEE independence and “earnings management and quality score”. Third there is positive relationship between AUDIT COMMITTEE independence and “accrual quality, abnormal return, restatement and fraud”.

Cites

ACCOUNTANTS AND AUDITORS PATTERN APPROACH TO ACCOUNTING STANDARDS AND THEIR IMPACT ON QUALITY OF ACCOUNTING INFORMATION

References

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APA: Copy

BAZRAFSHAN, AMENEH, HEJAZI, REZVAN, RAHMANI, ALI, & BASTANI, SUSAN. (2015). META-ANALYSIS OF AUDIT COMMITTEE INDEPENDENCE AND FINANCIAL REPORTING QUALITY. MANAGEMENT ACCOUNTING, 8(25), 101-117. SID. https://sid.ir/paper/198943/en

Vancouver: Copy

BAZRAFSHAN AMENEH, HEJAZI REZVAN, RAHMANI ALI, BASTANI SUSAN. META-ANALYSIS OF AUDIT COMMITTEE INDEPENDENCE AND FINANCIAL REPORTING QUALITY. MANAGEMENT ACCOUNTING[Internet]. 2015;8(25):101-117. Available from: https://sid.ir/paper/198943/en

IEEE: Copy

AMENEH BAZRAFSHAN, REZVAN HEJAZI, ALI RAHMANI, and SUSAN BASTANI, “META-ANALYSIS OF AUDIT COMMITTEE INDEPENDENCE AND FINANCIAL REPORTING QUALITY,” MANAGEMENT ACCOUNTING, vol. 8, no. 25, pp. 101–117, 2015, [Online]. Available: https://sid.ir/paper/198943/en

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