A review of meta-analytic research in accounting

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. (C) 2015 University of Florida, Fisher School of Accounting. Published by Elsevier Ltd. All rights reserved.