volume 34, issue 1, P76-95 2019
DOI: 10.1108/maj-05-2017-1562
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David Hay

Abstract: Purpose The purpose of this paper is to discuss the increasing potential demand for meta-analysis studies in auditing. The paper includes a review of a new technique and meta-regression analysis, and explains its advantages in comparison to meta-analysis techniques used in prior auditing research. It also discusses opportunities for applying meta-analysis to auditing topics and potential pitfalls. Design/methodology/approach The paper provides a review and commentary on meta-analysis techniques used in audi…

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