Meta-analysis of auditor characteristics and profit quality (Considering auditor characteristics indicators)

الموضوعات :

parisa mohammadrahimi ¹ , Mojgan Safa ² , Majid Zanjirdar ³ , Hossein Jahangirnia ⁴

1 - Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran
2 - Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran
3 - Department of Financial Management, Arak Branch, Islamic Azad University, Arak, Iran
4 - Department of Accounting, Qom Branch, Islamic Azad University, Qom, Iran

تاريخ الإرسال : 29 السبت , رجب, 1442 تاريخ التأكيد : 28 الأحد , محرم, 1443 تاريخ الإصدار : 16 الجمعة , صفر, 1445

الکلمات المفتاحية: auditor characteristics, profit quality, meta-analysis,

ملخص المقالة :

The purpose of this study is to perform a meta-analysis of the relationship between auditor characteristics and profit quality. In order to integrate the results of different researches and identify the factors that modulate the relationships between auditor characteristics and profit quality, in this research we will use meta-analysis methodology which is one of the quantitative statistical methods. In order to implement the meta-analysis method, they were identified and collected from the websites of foreign journals (articles published in the period 2005 to 2020) and the Internet site of domestic scientific research journals (articles published during the years 2006 to 2021) as a statistical population of the research. Systematic removal has finally analyzed 50 studies; The results of studies conducted in the period and around this relationship indicate that most of these studies are heterogeneous. In order to identify the cause of this heterogeneity, by dividing the research based on different criteria for measuring profit quality and auditor characteristics and calculating intra-group chi-square statistics, we found that these different measurement criteria used in research are one of the factors of contradiction in the results. There have been researches. In the following study, it was observed that there is no significant relationship between auditor characteristics with profit smoothing and timely profit and also between non-audit services provided by the auditor and profit quality, while in contrast, there is no significant relationship between auditor characteristics and quality of accruals; Profit stability; There is the ability to predict profit and conservatism.

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