تکنیک های فراتحلیل در پژوهش های حسابداری و حسابرسی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری حسابداری، واحد کرج، دانشگاه آزاد اسلامی، کرج، ایران.

2 استادیار گروه حسابداری، واحد کرج، دانشگاه آزاد اسلامی ، کرج، ایران

3 استادیار گروه حسابداری، واحد کرج، دانشگاه آزاد اسلامی، کرج، ایران.

چکیده

این مقاله تکنیک های فراتحلیل مورد استفاده در پژوهشهای حسابداری و حسابرسی را به صورت تطبیقی مورد بررسی قرار می دهد. نوشتار حاضر مبانی تکنیک های مزبور را از لحاظ کاربرد آن ها در پژوهش های حسابداری و حسابرسی نقد و بررسی می نماید. روش تحقیق این پژوهش روش کتابخانه ای است. یافته های این مطالعه نشان می دهد که استفاده از تکنیک های فراتحلیل در تحقیقات حسابداری و حسابرسی نسبت به سایر رشته ها از تعداد و تنوع بسیار اندکی برخوردار بوده است. مقاله های لاتین چاپ شده در زمینه فراتحلیل حسابداری و حسابرسی از سال ۱۹۸۵ تا ۲۰۱۸ از چهار تکنیک فراتحلیل هانتر و همکاران (1982) و هانتر و اشمیت (2000)، لیپسی و ویلسون (2001)، و رویکرد استوفر ترکیبی استفاده شده است.این پژوهش اولین مقاله ای است که نحوهی به کارگیری روشهای فراتحلیل در رشته حسابداری و حسابرسی را یکجا فراهم می سازد. این بررسی نشان می دهد که روشهای فراتحلیل در اغلب موارد برای پاسخ به پرسشهای پیچیده در مورد اثرات متغیرهای تعدیلگر در سطح کشور مانند فرهنگ ملی، شرایط اقتصادی و ویژگیهای ساختاری در نهادهای مختلف مورد استفاده قرار می گیرد. این یافته ها نشان می دهد با در نظر گرفتن چهار روش مزبور تکنیک دیگری از فراتحلیل را می توان معرفی نمود که به تکنیک های قبلی در تحقیقات حسابداری و حسابرسی افزود.

کلیدواژه‌ها


عنوان مقاله [English]

Meta-analytical techniques in accounting and auditing research

نویسندگان [English]

  • shahpour ghorbani 1
  • Azam Shokri 2
  • hosein hoseiny 3
  • bahram hemmati 3
1 Faculty member of Qeshm open Islamic university
2 faculty member of Karaj open Islamic university
3 faculty member of Karaj open Islamic university
چکیده [English]

This article examines the meta-analysis techniques used in accounting and auditing research in a comparative manner. The present article reviews the basics of these techniques in terms of their application in accounting and auditing research. Research Method in this study is library method. The findings of this study show that use of meta-analysis techniques in accounting and auditing research has had a very low number and variety in compare to other fields. Printed Latin articles on accounting and auditing meta-analysis from 1985 to 2018 four meta-analysis techniques, Hinter et al (1982), Hunter and Schmidt (2000), Lipsey and Wilson (2001) and the Stouffer combined approach have been used. This study is the first article to provide an overview of how to apply meta-analysis in accounting and auditing. This study shows that meta-analysis methods are often used to answer complex questions about the effects of moderating variables on country-level such as national culture, economic consequences, and structural characteristics across institutions. These findings indicate that by considering these four methods, another of meta-analysis can be introduced that adds to previous techniques in accounting and auditing research.

کلیدواژه‌ها [English]

  • Effect size
  • Meta-analysis
  • Research of Accounting
  • Auditing and Corporate governance
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بذرافشان آمنه، حجازی رضوان، رحمانی علی و باستانی سوسن، فراتحلیل (متاآنالیز) استقلال کمیته حسابرسی و کیفیت گزارشگری مالی، فصلنامه علمی و پژوهشی حسابداری مدیریت، 1394، سال هشتم، شماره 28، (17)، 117- 101.
 
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رضوانی، جهانگیر و مران جوری، مهدی. فراتحلیل در تحقیقات حسابداری، پژوهش حسابداری، 1397، دوره 8، شماره 3، 147- 125.
 
 
 
 
 
 
 
 
 
 
 
 
 
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