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This study reviews the use of meta-analysis in accounting research. We categorize the meta-analytic 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), 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.

The relationships between integrated reporting quality (IRQ) and corporate governance characteristics have been studied extensively, but the results are still inconclusive and, sometimes, contradictory. The purpose of this paper is to systematize the results of previously published studies on the relationship between corporate governance and IRQ.

This paper uses several complementary theoretical perspectives (agency, stakeholder and signaling theory). The relevant aspects of the corporate governance system are the attributes and composition of the board, the existence of a social responsibility committee, the quality of the audit committee, integrated report assurance and ownership structures. The sample consisted of 61 papers published in top journals between 2015 and 2021. Meta-analytic procedures were applied on bivariate and partial correlations between IRQ and the identified corporate governance characteristics.

The results confirm that director independence, the existence of a social responsibility committee, institutional ownership and the hiring of a Big 4 auditor are significantly correlated with IRQ. On the other hand, board gender diversity, audit committee independence and dedicated assurance have a positive but nonsignificant impact on IRQ. Chairperson-chief executive officer duality does not seem to impact report quality, while ownership concentration has a negative but nonsignificant impact on IRQ.

Future research can improve the measurement of focal indicators by using a common set of variables for comparability, favoring disaggregate measures of corporate governance and updating the measurement of some indicators. Future research could also propose new indicators in the area of corporate governance and expand the theoretical domain of IRQ research.

The findings emphasize the need to explicitly consider the role of corporate governance structures and arrangements in improving IRQ. Through meta-analysis, the paper aims to provide a comprehensive and generalizable set of findings, suggesting that corporate governance indicators cannot be overlooked as predictors of integrated reporting.

This study aims to investigate the effects of family involvement in corporations on firm performance. It remains unclear whether family-owned companies, or companies with other forms of family involvement in the corporate governance, perform better than firms with no family involvement. Furthermore, the study focuses on family involvement in publicly traded firms, which are different from private family firms. Hence, knowledge about family firms will be enriched through a closer look at the publicly traded family firms and shed further light onto the heterogeneity among family firms.

The present study uses a meta-analysis of the extant research on family involvement and publicly traded family firm performance. The authors synthesize past research, identify and reconcile mixed findings and expand the understanding of the phenomenon.

Involvement of the founding family members in firm governance tends to improve firm performance, albeit the effect is rather weak. However, the effect varies greatly depending on the type of family involvement and the measure of performance. The authors also identify regional differences, as well as variations by the firm size and study design. Furthermore, under-researched areas are identified for future research.

The results of the study would be useful in guiding organizational design and investment decisions.

By using the meta-analytic approach, the present study provides a comprehensive review of the empirical evidence available on the issue so far. Most importantly, the authors were able to conduct a series of tests to assess the moderating effects of a number of factors that could not be evaluated in any individual study in the meta-analytic database.

The ongoing demographic changes in many industrialized countries affect managerial decisions in many ways, and require sound knowledge of systematic age differences in central work-related variables. The current paper aims to address age differences in the experience of work-related stress. Based on life-span approaches, the authors focus on age differences in different components of the work-related stress process and meta-analyze existing empirical studies on the relationship between age and short-term indicators of work-related stress (i.e. irritation).

The authors conduct both a literature review and a meta-analysis of age and indicators of work-related stress.

The literature review revealed that age might affect several components of the stress process at work. However, as these effects are partly conflicting, they might nullify each other in the overall relation between age and stress. Indeed, the conducted meta-analysis showed no general correlation between age and irritation as a short-term indicator of work-related stress. Instead, this relationship was significantly moderated by type of occupation and gender.

The meta-analytic results are limited to short-term indicators of stress. Based on both the literature review and the meta-analytical findings, the authors introduce a research agenda for future research, including a call for more thorough research on the whole work-stress process and the integration of life-span theories.

A more differentiated understanding of age differences in different stages of the stress process at work facilitates the implementation of age-differentiated stress prevention and intervention strategies.

This study is the first meta-analysis on the relationship between age and short-term consequences of work-related stress.

The theory of planned behavior (TPB) is the most frequently used model in knowledge sharing. However, the empirical results are inconclusive on whether TPB can provide reasonable prediction of knowledge sharing behavior (KSB). This study aims to examine TPB in knowledge sharing and identify potential moderators of relationships among constructs in TPB.

This study conducted a systematic review and meta-analysis of 26 studies examining TPB in knowledge sharing. A meta-analytical structural equation model (MASEM) was used to test original and modified TPB models and examine potential moderators.

The results show that attitude has the strongest relationship with intention, followed by perceived behavior control and then subjective norms. Intention shows the strongest association with KSB, followed by perceived behavior control. The moderator roles of culture, economic wealth and information technology support are found in the model.

This study is the first attempt to provide a systematic review and MASEM in TPB in knowledge sharing.

The purpose of this manuscript is to provide a step-by-step primer on systematic and meta-analytic reviews across the service field, to systematically analyze the quality of meta-analytic reporting in the service domain, to provide detailed protocols authors may follow when conducting and reporting these analyses and to offer recommendations for future service meta-analyses.

Eligible frontline service-related meta-analyses published through May 2021 were identified for inclusion (k = 33) through a systematic search of Academic Search Complete, PsycINFO, Business Source Complete, Web of Science, Google Scholar and specific service journals using search terms related to service and meta-analyses.

An analysis of the existing meta-analyses within the service field, while often providing high-quality results, revealed that the quality of the reporting can be improved in several ways to enhance the replicability of published meta-analyses in the service domain.

This research employs a question-and-answer approach to provide a substantive guide for both properly conducting and properly reporting high-quality meta-analytic research in the service field for scholars at various levels of experience.

This work aggregates best practices from diverse disciplines to create a comprehensive checklist of protocols for conducting and reporting high-quality service meta-analyses while providing additional resources for further exploration.

The purpose of the current chapter is to meta-analytically examine the nomological network around emotional labor. The results show that negative display rules, high level of job demand, frequent contacts with customers, and lack of autonomy and social support are significantly related to surface acting, whereas display rules, opportunities to display various emotions, and frequent, intensive, and long time contacts with customers are significantly related to deep acting. Further, people high on negative affectivity and neuroticism are more likely to surface act, whereas people high on positive affectivity and extraversion are more likely to deep act. In addition, surface acting is mainly associated with undesirable work outcomes, whereas deep acting is mainly related to desirable work outcomes.

The purpose of this paper is to propose a critical path through which school leadership travels to students by highlighting the importance of teacher commitment.

Using both meta-analytic and narrative review methods, this paper systematically reviews the evidence in the past 20 years about the conceptualizations and measurements of teacher commitment and its relationships with principal leadership and student learning.

This paper presents: first, the four dimensions of teacher commitment and the ten constituents involved in the conceptualization of teacher commitment; and second, the five measures used in empirical studies for measuring teacher commitment. It concludes that: teacher commitment is significantly related to student learning; the extent to which school leadership influences teacher commitment is large and is aligned with the value systems of both leaders and teachers; and teacher commitment mediates leadership impacts on student learning in three ways: at the personal level, at the dyad level and at the collective level.

This study conceptualizes a critical path through which school leadership improves student learning, mediated by teacher commitment. A framework of such critical paths will provide educational leaders and policy makers at both local and state levels with much needed guidance for improving student learning.

This study adds to the understanding of the indirect influence of school leadership on student learning by illustrating how and to what extent principal leadership influences teacher commitment, which in turn influences student learning.

We argue that entrepreneurship research should use meta-analysis to integrate the findings of the field. A meta-analytical approach has several advantages as compared with narrative reviews: First, narrative reviews are likely to bias empirical evidence because they are limited by the information-processing capacities of the reviewers (Tett, Jackson, & Rothstein, 1991). This is often a downward bias leading to the conclusion of little positive knowledge in the field. For example, frequency counts of significant results ignore sampling errors of individual studies, reliability problems of instruments, range restrictions of samples, dichotomization of continuous variables, imperfect construct validity, and extraneous factors (Hunter & Schmidt, 2004). These issues usually result in a higher incidence of Type II errors (i.e., rejecting the hypothesis wrongly). Thus, narrative reviews are more likely to lead to the conclusion that there are no relationships between independent and dependent variables in entrepreneurship when in fact they are (Hunter & Schmidt, 1990; Tett et al., 1991). Second, meta-analysis accumulates studies based on a set of explicit decision rules and, therefore, is less biased by subjective perceptions of the reviewer than narrative reviews. Meta-analyses require judgments as well, e.g., when defining the area of the study or coding moderator variables. However, the decisions are public and open to criticism and replication by other scientists (Johnson & Eagly, 2000). Third, meta-analysis is based on many studies and, thus, avoids the influence of single studies. Fourth, meta-analysis controls for sampling error variance and, thus, controls for power deficits of individual studies (Hunter & Schmidt, 2004). For example, the Brockhaus and Nord (1979) study is frequently cited in the entrepreneurship literature for providing evidence that there is no relationship of personality characteristics with entrepreneurship. However, this study is based on a small sample of 31 business owners and therefore, has serious statistical power problems. Noteworthy, the effect sizes of small samples are less precise in estimating a population value than effect sizes of larger samples. Fifth, meta-analyses can correct many errors of individual studies (Hunter & Schmidt, 2004). Since meta-analyses estimate population correlations between given variables, it is important to correct for errors of studies (e.g., unreliability, range restriction, and sampling error) to achieve unbiased estimates. Sixth, meta-analysis allows an assessment of the magnitude of relationships and, thus, provides more precise and often comparable assessments of the validity of concepts. Thus, meta-analyses support the assessment of the practical significance of findings. Seventh, meta-analysis tests for variations in relationships across studies and, therefore, allows an assessment of the generalizeability of effects. If the size of reported relationships varies considerably between different studies, there will be context conditions that account for these variations. These context conditions are moderators that affect the size of relationships. The moderators may include study characteristics, method moderators, and theoretical moderators. Thus, meta-analyses also help to identify areas for new studies. Finally, meta-analysis techniques allow to test more than one independent and/or moderator variable by using methods based on regression analysis (Lipsey & Wilson, 2001). Using such procedures allows to estimate the independent contribution of variables on results, to control for methodological variables, and to test the interactions between moderator variables.