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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.

This study aims to examine the association between firm size, profitability, leverage, auditor type and internet reporting and investigate the moderating effect of legal system, investor protection, masculinity, economic development, construction of disclosure index and measurement proxies of independent variables.

This study conducts a meta-analytic review for 59 research papers to synthesise quantitatively the results of previous literature on the determinants of internet reporting. This study uses Hunter and Schmidt’s (2004) procedures to conduct the analysis. There are three main procedures to be followed: calculating the weighted effect size, calculating observed correlation variance and sampling error variance and, finally, testing for homogeneity and moderating effects.

The results indicate a significant positive association between firm size, profitability, leverage, auditor type and internet reporting. The results confirm the prediction of agency theory, signalling theory, political cost hypothesis and diffusion of innovation theory. Moreover, the results show that investor protection, masculinity, economic development, construction of disclosure index and measurement proxies for independent variables moderate the association between profitability, leverage and internet reporting.

This study suffers from some limitations. First, corporate governance variables such as board size, role duality and board independence were not included in the analysis due to the limited number of studies that discuss the association between corporate governance and internet reporting. Second, the study does not control for the endogeneity problem.

Future research has to consider the moderating effect of investor protection, masculinity, economic development, construction of disclosure index and measurement proxies for independent variables on the association between corporate characteristics and internet reporting. Future research can extend this work by examining the association between corporate governance, ownership structure and internet reporting. The findings regarding the determinants of internet reporting should be on concern of regulatory authorities.

This study contributes to and extends previous meta-analysis literature by examining internet reporting determinants, as previous financial reporting meta-analysis studies give no attention to internet reporting.

Health care organizations and hospitals in particular are highly resistant to change. The reasons for this are rooted in professional role behaviors, hierarchical structures and the influence of hidden curricula that inform organizational culture. Action research (AR) has been identified as a promising bottom-up approach that has the potential to address the significant barriers to change. However, to date no systematic review of the field in health care exists. The paper aims to discuss these issues.

A systematic review of the literature was conducted. Studies were reviewed with regard to the four stages of AR; problem identification, planning, implementation and evaluation.

Only 19 studies were identified that fit the inclusion criteria. Results revealed significant heterogeneity with regard to theoretical background, methodology employed and evaluation methods used.

Only studies published and written in the English language were included.

The field of AR interventions would benefit from a theoretical framework that has the ability to guide the methodology and evaluation processes.

This is the first systematic review of AR in hospitals.

This paper aims to investigate the moderating effect of cultural dimensions (masculinity, individualism and long-term orientation) on the association between profitability and corporate social and environmental disclosure (CSED).

The authors apply the meta-analysis technique developed by Hunter et al. (1982) and Hunter and Schmidt (2000) for a sample of 48 published studies over the period of the past 20 years.

The authors find that masculinity, individualism and long-term orientation moderate the association between profitability and CSED. Given the weight of US studies on the overall sample, the authors conduct a sensitivity analysis to examine how this factor may affect the findings. After excluding these studies, only long-term orientation and individualism remain strong moderators of the association between profitability and CSED.

This study provides further evidence on the impact of institutional frameworks on CSED. It has, also, policy implications for managers of multinational corporations.

Even today still many business process change (BPC) initiatives fail and cause high overruns for organizations undergoing BPC initiatives. It is therefore important that BPC practitioners and researchers understand the risks inherent in BPC projects, and that they adapt their risk management processes to account for and mitigate these risks. Thus, the purpose of this paper is to investigate which emergent risks matter in BPC project.

The authors adopted case survey methodology and investigated data from 130 case studies to show the nature and magnitude of relationships between organizational support risks, volatility risks, and BPC project and process performance.

The results show that organizational support risks influence both the overall BPC project performance and process performance. Whereas, volatility risks influence project performance but appear to have no direct impact on the process performance. Both organizational support risks and volatility risks show influence on project management practices.

The study show several limitations that might be assigned to the case survey methodology, such as use of secondary data or publication bias.

The authors provide considerable support which emergent risks matter in BPC projects.

The contribution of this study takes several forms. It fills a gap in the literature concerning emergent risk factors inherent in BPC projects. The authors provided theoretical explanation of the effects of emergent risks on BPC project and process performance. And lastly, the authors have demonstrated the usefulness of case survey methodology in BPC research.

With the rapid development of web-based ideation platforms, firms are increasingly reaching outside their boundaries to obtain ideas, which makes idea evaluation tricky and ineffective. Numerous studies have investigated the antecedents of idea quality, but few have focused on the fragmented and contradictory conclusions these studies have drawn. Thus, the purpose of this paper is to disentangle conflicting findings regarding factors affecting idea quality.

A total of 41 independent samples from 40 articles published between 2009 and 2020 were retrieved and encoded to conduct a meta-analysis. By using Comprehensive Meta-analysis 3.0 (CMA 3.0) software, the relationship between identified influencing factors and idea quality, and the moderating effects of potential variables were investigated.

Factors affecting idea quality were summarized and divided into three categories: idea-related factors, ideator-related factors and platform-related factors. The results indicated that all proposed factors (idea length, supporting evidence, past success, past submissions, past comments, votes received and comments received) had significant positive effects on idea quality. Moreover, the measurement of idea quality and idea type was the causative factor for the inconsistent findings, whereas the moderating effect of platform type was not significant.

This study systematically synthesized the existing research on the factors influencing idea quality and helped to reconcile the mixed results. The findings serve to enrich current knowledge of idea evaluation in the online context, which could have important implications for both scholars and practitioners.

The local property tax is the oldest tax in the United States, as well as being the only substantial tax on landed wealth, a major part of the housing expense of most American families, and the most important revenue source for local governments. It is also increasingly limited by state law. This chapter presents a synthetic review of the literature on property tax limitation laws. Property taxation is a crucial resource for local governments because it is primarily a tax on real estate, and land is the least mobile tax base. A tax on the market value of real estate may have the effect of transmitting real estate price shocks to individual land users. Property tax limitation laws provide some homeowners with social protection from such market-induced economic shocks, but they do so at the price of a substantial reduction in state capacity. A meta-regression analysis of published studies finds that property tax levy limitations, on average, reduce local government budgets by as much as 5%. The potential implications for provision of other public goods, including social protection for other groups, are discussed.

The purpose of this paper is to provide a meta‐analysis of the effect of: auditor and audit‐related variables; and firm‐specific variables on auditors' propensity to issue modified audit opinions. Auditor and audit‐related variables include Big N affiliation, audit firm industry specialization, audit firm and audit partner tenure, provision of non audit services and audit report lag. Some of the important firm‐specific variables include firm size, leverage, and profitability.

The Stouffer combined test is employed as the meta‐analysis technique for this paper. The test produces a z‐statistic that can be used to test the direction and significance of the effect of the hypothesized variables on the propensity of auditors to issue modified audit opinions. A total of 73 published studies are aggregated from 1982 to 2011.

Meta‐analysis result reveals that the effect of audit and auditor‐related variables on audit opinion decisions is far from conclusive. Big N affiliation and audit report lag variables are found to be positively related while the association between non‐audit fees and modified audit opinion decisions is negative. However, the significant effect of non‐audit fee variable is found only in non US studies. Evidence on the effect of firm‐specific variables on auditors' propensity to issue modified audit opinions is broadly consistent with hypotheses formulated in the published studies.

Meta‐analysis statistically aggregates results across individual studies and corrects for statistical artefacts like sampling and measurement error and, thereby, provides much greater precision with respect to the findings, compared with narrative reviews. The findings should be relevant for the current project on audit reporting initiated by the International Auditing and Assurance Standards Board (IAASB).

Audit opinion formulation is a complex procedure that culminates in the issuance of appropriate audit opinions. This paper adds value to the strand of audit opinion formulation research by documenting that some of the variables are more significant in explaining auditors' modified audit opinion decisions compared to other variables.

This study aims to investigate the associations between audit firm attributes (i.e. audit firm size, non-audit services, auditor industry specialization and auditor-client tenure) and specific indicators of audit quality. It also aims to test whether these relationships are moderated by a set of other factors like legal system and US versus non-US settings.

The method of Hunter et al. (1982) is used as a meta-analysis technique to test the study hypotheses and achieve the study aims. A total of 71 published papers from 1992 to 2017 are included.

There are significant positive relationships between all audit firm attributes and audit quality. Additionally, the associations between all audit firm attributes and audit quality are moderated by proxies for audit quality. Furthermore, these associations are moderated by other variables, such as US and non-US studies, pre-SOX and post-SOX periods, the legal system, the strength of auditing and reporting standards and country classification (developed or developing country).

The number of studies is insufficient for some variables, and therefore, the results should be interpreted with caution. In addition, the analyzed studies include several proxies, and thus, the number of studies is inadequate for the incorporation of other factors in the meta-analysis (e.g. audit firm experience and audit firm reputation).

This study contributes to audit quality research by providing empirical evidence of the associations between a specific set of audit firm attributes and audit quality using the meta-analysis method. More importantly, the study provides evidence on factors that moderate these associations.

This paper aims to address the question – is heritage interpretation an effective tool in tourism?

The author takes a critical stance seeking to identify and evaluate key assumptions and questions about the nature and effectiveness of heritage interpretation as a tourism management tool.

There are significant gaps in the available research into interpretation and in those areas that have been studied, there is only limited evidence that interpretation is effective. There are few important findings in this area and even where there are some sound and useful conclusions, they still do not address some of the more fundamental concerns about interpretation more broadly.

The paper identifies a set of topics for future research based on the outcomes of the review and consideration of the critiques of interpretation that could be used to improve and extend interpretation in tourism.

By taking a critical perspective on interpretation and questioning the untested and implicit assumptions about the nature and role of this activity within tourism, the paper identifies issues relevant to the conduct of tourism research more generally that have been given little attention in the academic literature to date.