List of Articles Auditor's External Monturing

• Open Access Article
  • Abstract Page
  • Full-Text
  
  1 - Divergence and Convergence of Auditor Monitoring and Financial Reporting Quality: Meta-Analysis Technique
  Vahid Bekhradi Nasab Ali Khoshdel
  10.30495/jmemiau.2024.708669
  The relationship between auditing mechanisms and financial reporting has been investigated quantitatively in different time periods and in numerous researches. But the evidence shows contradictory results of the effect of supervision and auditor's role on the quality of More

  The relationship between auditing mechanisms and financial reporting has been investigated quantitatively in different time periods and in numerous researches. But the evidence shows contradictory results of the effect of supervision and auditor's role on the quality of financial reporting. Based on this, the role of the auditor's supervision on the quality of financial reporting was examined from the perspective of divergence and convergence. The method used is the meta-analysis technique for the years 2006 to 2019. The collection of researches is using the website of the Ministry of Science. Finally, eighteen studies were selected according to the availability of information and having the conditions of the investigated variables to implement the meta-analysis technique. The meta-analysis evidence showed that regardless of the contradictory evidence of the effect of internal and external audits of the auditor on the quality of financial reporting, the characteristics of the audit committee, the characteristics of independent auditors, and the characteristics of internal auditors have a positive and significant effect on the quality of financial reporting. Also, the corporate governance system has a moderating role on the relationship between the types of audits and the quality of financial reporting. Based on this, the present study, using the meta-analysis technique, has investigated the contradictions in empirical researches related to the divergence and convergence of auditor supervision and the quality of financial reporting. Manuscript profile