Non-Audit Service Fees and Financial Reporting Quality: A Meta-Analysis

Habib, Ahsan

doi:10.2139/ssrn.1434354

Cited by 13 publications

(17 citation statements)

References 72 publications

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“…This method is prevalent in the auditing meta-analyses (Kinney & Martin, 1994;Hay et al, 2006;Hay, 2012;Habib, 2012;Habib, 2013;Lin & Hwang, 2010). This approach analyzes meta-analytic data using three steps.…”

Section: Statistical Methodologiesmentioning

confidence: 99%

“…Since 2010, 12 meta-analytic accounting papers have been published (Khlif & Souissi, 2010;Garcia-Meca & Sanchez-Ballesta, 2010;Lin & Hwang, 2010;Souissi & Khlif, 2012;Habib, 2012;Ahmed et al, 2013;Fifka, 2013;Habib, 2013;Hay, 2013;Liu et al, 2014;Khlif & Hussainey, 2014;Hamid et al, 2014). M a n u s c r i p t 6 During the last decade several accounting research topics have reached a certain degree of maturity leading to a critical mass of published empirical research facilitating the application of meta-analysis in accounting sub-disciplines.…”

Section: The Historical Development Of Meta-analytic Accounting Researchmentioning

confidence: 99%

“…Many meta-analytic studies simply note the papers included in the analysis (e.g. Ahmed & Courtis, 1999;Habib, 2012;Habib, 2013;Khlif & Souissi, 2010;Lin & Hwang, 2010;Trotman & Wood, 1991), while others describe in a detailed way the sample selection process and disclose the basis for excluding some studies that appear to be relevant to the analysis (Ahmed et al, 2013;Greenberg el al., 1994;Garcia-Meca & Sanchez-Ballesta, 2009;Garcia-Meca and SanchezBallesta, 2010). It should be noted that all accounting meta-analytic reviews exclude nonEnglish studies and this implies that these meta-analyses may suffer from a potential bias in the primary data collection.…”

Section: Data Collectionmentioning

confidence: 99%

“…13 As discussed in section 3.4.1, meta-analyses using Stouffer's approach, automatically compute the fail-safe N. This implies that the following meta-analytic reviews (Kinney & Martin, 1994;Hay et al, 2006;Hay, 2012;Habib, 2012;Habib, 2013;Lin & Hwang, 2010) determine the fail-safe N to evaluate the stability of the results.…”

Section: File Drawer Problemmentioning

confidence: 99%

“…Meta-analytic studies focusing on auditing and accounting quality include Kinney and Martin (1994), Lin and Hwang (2010) and Habib (2012). 17 Kinney and Martin (1994) review studies of the effect of audit-related adjustments finding that they reduce pre-audit earnings and assets.…”

Section: Auditingmentioning

confidence: 99%

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A review of meta-analytic research in accounting

Khlif

Chalmers

2015

Journal of Accounting Literature

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Please cite this article as: Khlif, H., and Chalmers, K.,A review of metaanalytic research in accounting, Journal of Accounting Literature (2015), http://dx. AbstractThis study reviews the use of meta-analysis in accounting research. We categorize the metaanalytic research into five topics: financial reporting, auditing, corporate governance and accounting quality, management accounting, and miscellaneous topics. Further, we classify the studies by the meta-analysis technique employed: Hunter et al. (1982) and Hunter and Schmidt (2000), Lipsey and Wilson (2001), and Stouffer's approach. We identify 27 meta-analytical studies over the period 1985-2014 with financial reporting (auditing) topics representing seven (six) of these studies. Our review highlights that meta-analytic methods are being applied and accepted, more frequently, to answer complex questions concerning the moderating effects of country-level variables, such as national culture, economic conditions, and institutional characteristics, on various associations of interest. Acknowledgements:We thank Stephen Kwaku Asare (editor), an anonymous referee, and participants at the 2015 AFAANZ conference for their helpful comments and suggestions.

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Section: Statistical Methodologiesmentioning

confidence: 99%

Section: The Historical Development Of Meta-analytic Accounting Researchmentioning

confidence: 99%

Section: Data Collectionmentioning

confidence: 99%

Section: File Drawer Problemmentioning

confidence: 99%

Section: Auditingmentioning

confidence: 99%

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A review of meta-analytic research in accounting

Khlif

Chalmers

2015

Journal of Accounting Literature

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Effects of auditor-provided tax services on book-tax differences and on investors' mispricing of book-tax differences

2019

Advances in Accounting

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Restricting Non-Audit Services in Europe – The Potential (Lack of) Impact of a Blacklist and a Fee Cap on Auditor Independence and Audit Quality

Ratzinger‐Sakel

Schönberger

2015

Accounting in Europe

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The European audit reform aims to stabilize financial markets by enhancing trust in the statutory audit. To strengthen auditor independence and to increase audit quality, the provision of nonaudit services to audit clients is further restricted. The supranational introduction of a blacklist, including prohibited non-audit services, and of a cap on the volume of non-audit fees is a novelty on the European level. The purpose of this paper is threefold. First, we analyze these measures in light of both current national restrictions of non-audit services and auditor fee disclosure requirements in France, Germany and the UK. Second, we assess the potential impact of the cap on the volume of non-audit services by providing descriptive evidence on current fee levels in these three countries. Third, we critically assess the impact of the audit reform regarding non-audit services in light of audit research by analyzing the state of the art. On this basis, we doubt whether the European reform of auditor-provided non-audit services is effective and efficient. The main goal of enhancing perceived auditor independence and, thus, public trust in audited financial statements of public-interest entities may be hardly achieved and the blacklist might present a tradeoff between auditor independence and audit quality.

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Non-Audit Service Fees and Financial Reporting Quality: A Meta-Analysis

Cited by 13 publications

References 72 publications

A review of meta-analytic research in accounting

A review of meta-analytic research in accounting

Effects of auditor-provided tax services on book-tax differences and on investors' mispricing of book-tax differences

Restricting Non-Audit Services in Europe – The Potential (Lack of) Impact of a Blacklist and a Fee Cap on Auditor Independence and Audit Quality

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