volume 34, issue 1, P6-43 2019
DOI: 10.1108/maj-05-2017-1559
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Bahaaeddin Ahmed Alareeni

Abstract: Purpose This study aims to investigate the associations between audit firm attributes (i.e. audit firm size, non-audit services, auditor industry specialization and auditor-client tenure) and specific indicators of audit quality. It also aims to test whether these relationships are moderated by a set of other factors like legal system and US versus non-US settings. Design/methodology/approach The method of Hunter et al. (1982) is used as a meta-analysis technique to test the study hypotheses and achieve the…

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