Asian Review of Accounting Pub Date : 2022-10-25 , DOI: 10.1108/ara-09-2022-0218 Zhifeng Yang
Purpose
The purpose of this study is to discuss Kalia, Basu and Kundu's (KBK’s) paper's motivation, findings and contributions and suggest further development.
Design/methodology/approach
This paper is to discuss the meta-analysis of board characteristics and demand for audit Quqality by KBK.
Findings
KBK paper is well motivated and makes new contributions to the literature. Future research can expand the sample and examine the moderating effects of institutional factors such as ownership structure, regulatory reforms and country-level investor protection and legal enforcement.
Originality/value
Based on the review of KBK’ spaper, this study suggests that future research should expand the sample and examine the moderating effects of institutional factors such as ownership structure, regulatory reforms and country-level investor protection and legal enforcement.
中文翻译:
董事会特征与审计质量需求的元分析
目的
本研究的目的是讨论 Kalia、Basu 和 Kundu (KBK) 论文的动机、发现和贡献,并提出进一步发展的建议。
设计/方法/途径
本文旨在探讨KBK对董事会特征与审计质量需求的元分析。
发现
KBK论文积极进取,为文献做出了新的贡献。未来的研究可以扩大样本并检验制度因素的调节作用,例如所有权结构、监管改革和国家层面的投资者保护和执法。
原创性/价值
Based on the review of KBK’ spaper, this study suggests that future research should expand the sample and examine the moderating effects of institutional factors such as ownership structure, regulatory reforms and country-level investor protection and legal enforcement.