董事会特征与审计质量需求的元分析

IF 2.3 Q2 BUSINESS, FINANCE

Asian Review of Accounting Pub Date : 2022-10-25 DOI:10.1108/ara-09-2022-0218

Zhifeng Yang

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引用次数: 1

摘要

目的本研究的目的是讨论Kalia、Basu和Kundu（KBK）论文的动机、发现和贡献，并提出进一步的发展建议。设计/方法论/方法本文旨在探讨KBK对董事会特征和审计质量需求的荟萃分析。未来的研究可以扩大样本，并考察所有权结构、监管改革以及国家一级投资者保护和执法等制度因素的调节作用。原创性/价值基于对KBK spaper的回顾，本研究建议未来的研究应扩大样本，并考察所有权结构、监管改革以及国家层面投资者保护和法律执行等制度因素的调节作用。

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

PurposeThe 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/approachThis paper is to discuss the meta-analysis of board characteristics and demand for audit Quqality by KBK.FindingsKBK 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/valueBased 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.

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来源期刊

Asian Review of Accounting BUSINESS, FINANCE-

CiteScore

3.20

自引率

25.00%

发文量

期刊介绍： Covering various fields of accounting, Asian Review of Accounting publishes research papers, commentary notes, review papers and practitioner oriented articles that address significant international issues as well as those that focus on Asia Pacific in particular.Coverage includes but is not limited to: -Financial accounting -Managerial accounting -Auditing -Taxation -Accounting information systems -Social and environmental accounting -Accounting education Perspectives or viewpoints arising from regional, national or international focus, a private or public sector information need, or a market-perspective or social and environmental perspective are greatly welcomed. Manuscripts that present viewpoints should address issues of wide interest among accounting scholars internationally and those in Asia Pacific in particular.