An analysis of the meta-analysis of board characteristics and demand for audit quality
ISSN: 1321-7348
Article publication date: 25 October 2022
Issue publication date: 9 February 2023
Abstract
Purpose
The 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/approach
This paper is to discuss the meta-analysis of board characteristics and demand for audit Quqality by KBK.
Findings
KBK 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/value
Based 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.
Keywords
Citation
Yang, Z. (2023), "An analysis of the meta-analysis of board characteristics and demand for audit quality", Asian Review of Accounting, Vol. 31 No. 1, pp. 176-179. https://doi.org/10.1108/ARA-09-2022-0218
Publisher
:Emerald Publishing Limited
Copyright © 2022, Emerald Publishing Limited