Abnormal audit fees and financial reporting quality: A meta-analysis

IF 3.3 Q1 BUSINESS, FINANCE

Journal of International Accounting Auditing and Taxation Pub Date : 2024-05-13 DOI:10.1016/j.intaccaudtax.2024.100622

Xuelian Li, Ming Liu

引用次数: 0

Abstract

Increasing levels of information disclosure and firm transparency are drawing researchers’ attention to abnormal audit fees (AAFs), and a growing body of literature is focused on the association between AAFs and financial reporting quality (FRQ). These studies use various FRQ constructs and theoretical lenses, and find contradictory results. Thus, it remains unclear whether AAFs are positively or negatively associated with FRQ. This meta-analysis of the literature assesses (a) the association between AAFs and FRQ; (b) the extent to which the FRQ proxies used in the literature are homogeneous; and (c) the different theoretical frameworks that are used to interpret the association between AAFs and FRQ. The results show that higher AAFs are associated with reduced FRQ, and this finding is robust to different FRQ constructs and theoretical frameworks.

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异常审计费用与财务报告质量：荟萃分析

信息披露水平和公司透明度的不断提高吸引了研究人员对异常审计费用（AAFs）的关注，越来越多的文献聚焦于异常审计费用与财务报告质量（FRQ）之间的关联。这些研究使用了不同的财务报告质量构建和理论视角，发现了相互矛盾的结果。因此，AAF 与 FRQ 是正相关还是负相关，目前仍不清楚。本文献荟萃分析评估了 (a) AAFs 与 FRQ 之间的关联；(b) 文献中使用的 FRQ 代用指标的同质性程度；以及 (c) 用于解释 AAFs 与 FRQ 关联的不同理论框架。结果表明，较高的 AAFs 与较低的 FRQ 相关联，而且这一发现对不同的 FRQ 构建和理论框架都是稳健的。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of International Accounting Auditing and Taxation BUSINESS, FINANCE-

CiteScore

4.50

自引率

3.80%

发文量

期刊介绍： The Journal of International Accounting, Auditing and Taxation publishes articles which deal with most areas of international accounting including auditing, taxation and management accounting. The journal''s goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of accounting. Submissions are expected to make a contribution to the accounting literature, including as appropriate the international accounting literature typically found in JIAAT and other primary US-based international accounting journals as well as in leading European accounting journals. Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, general purpose solutions to problems through models, and essays on world affairs which affect accounting practice are all within the scope of the journal.