What do we know about meta-analyses in accounting, auditing, and corporate governance?

2019 ◽  
Vol 27 (1) ◽  
pp. 17-43 ◽  
Author(s):  
Patrick Velte

PurposeThe purpose of this paper is to summarize the key findings of meta-analyses in accounting, auditing and corporate governance research.Design/methodology/approachA structured literature review on 63 meta-analyses related to financial accounting, management accounting, auditing, and corporate governance is conducted.FindingsMost of the previous meta-analyses have been focused on the topic of corporate governance with a clear focus on board composition as an independent variable and by integrating research- and country-specific moderating variables. Meta-analyses in management accounting are rare; furthermore, no meta-analysis in tax accounting has been published yet.Originality/valueMeta-analyses on these topics are expected to become increasingly important in the following years because of the increased number of empirical quantitative research. This literature review gives useful insights for research, practice and regulation.

2015 ◽  
Vol 23 (3) ◽  
pp. 322-330 ◽  
Author(s):  
Warren Maroun

Purpose – This paper aims to highlight key limitations of meta-analyses (and the underlying research) dealing with the correlation between corporate social environmental disclosures (CESDs) and financial measures, using cultural characteristics as moderating variables. Design/methodology/approach – This paper takes the form of a review. It discusses a research paper published in the current issue of Meditari Accountancy Research, identifies general limitations of meta-analyses and makes recommendations. Findings – Several issues need to be taken into account by meta-analyses examining the correlation between CESD and financial measures over long periods of time. These include the effect of different accounting standards, the implications of the increasing use of fair value measures, the relevance of the users of corporate reports and the importance of corporate governance systems. Originality/value – The review contributes to the debate on the need for methodological and theoretical eclecticism when it comes to corporate governance research. Positivist techniques have their role to play, but these must be complemented by interpretive and critical analysis to provide a balanced account of the development and relevance of CSED.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Anna Tiso ◽  
Maria Crema ◽  
Chiara Verbano

PurposeThe paper aims at enriching the knowledge of the application of lean management (LM) in emergency department (ED), structuring the methodology for implementing LM projects and summarizing the relevant dimensions of LM adoption in ED.Design/methodology/approachIn accordance with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) statement, a systematic literature review has been performed, extracting a database of 34 papers. To answer the research purpose, a descriptive and content analyses have been carried out.FindingsThe descriptive analysis demonstrates that the dealt topic is worldwide emerging and multidisciplinary as it arouses interest by medical and engineering communities. Despite the heterogeneity in the adopted methodology, a framework can be grasped from the literature review. It points out the phases and activities, the tools and techniques and the enablers to be considered for guiding the developing of LM project in ED.Originality/valueThis paper provides a comprehensive overview on how to adopt LM in ED, contributing to fill in the gap emerged in the literature. From a practical perspective, this paper provides healthcare managers with a synthesis of the best managerial practices and guidelines in developing a LM project in ED.


2018 ◽  
Vol 23 (5) ◽  
pp. 497-512 ◽  
Author(s):  
Chao Miao ◽  
Ronald H. Humphrey ◽  
Shanshan Qian ◽  
Jeffrey M. Pollack

Purpose The topic of entrepreneurial intention, which refers to a person’s degree of interest in creating a new business venture, has received close scrutiny in the entrepreneurship literature. The empirical results regarding the relation between emotional intelligence (EI) and entrepreneurial intention were nevertheless mixed across studies. Based on fit theory and trait activation theory, the purpose of this paper is to explain the fundamental reason for the mixed findings in the extant literature thus far. Design/methodology/approach Random-effects meta-analyses, based on 12 studies (along with 12 effect sizes), were performed to not only investigate the overall relation between EI and entrepreneurial intention but also to examine the moderators (i.e. individualism (vs collectivism), masculinity (vs femininity), power distance, long-term orientation (vs short-term orientation), uncertainty avoidance, and indulgence (vs restraint)) that influence this relation. Findings The results of this meta-analysis demonstrated that EI is positively related to entrepreneurial intention; the positive relationship between EI and entrepreneurial intention is stronger in long-term-oriented cultures; and the positive relationship between EI and entrepreneurial intention does not significantly differ based on a culture’s level of collectivism, masculinity, power distance, uncertainty avoidance, and indulgence. Originality/value This meta-analysis advances the current understanding of the relation between EI and entrepreneurial intention from cross-cultural perspectives.


2017 ◽  
Vol 22 (5) ◽  
pp. 469-476 ◽  
Author(s):  
Frank L. Schmidt

Purpose Meta-regression is widely used and misused today in meta-analyses in psychology, organizational behavior, marketing, management, and other social sciences, as an approach to the identification and calibration of moderators, with most users being unaware of serious problems in its use. The purpose of this paper is to describe nine serious methodological problems that plague applications of meta-regression. Design/methodology/approach This paper is methodological in nature and is based on well-established principles of measurement and statistics. These principles are used to illuminate the potential pitfalls in typical applications of meta-regression. Findings The analysis in this paper demonstrates that many of the nine statistical and measurement pitfalls in the use of meta-regression are nearly universal in applications in the literature, leading to the conclusion that few meta-regressions in the literature today are trustworthy. A second conclusion is that in almost all cases, hierarchical subgrouping of studies is superior to meta-regression as a method of identifying and calibrating moderators. Finally, a third conclusion is that, contrary to popular belief among researchers, the process of accurately identifying and calibrating moderators, even with the best available methods, is complex, difficult, and data demanding. Practical implications This paper provides useful guidance to meta-analytic researchers that will improve the practice of moderator identification and calibration in social science research literatures. Social implications Today, many important decisions are made on the basis of the results of meta-analyses. These include decisions in medicine, pharmacology, applied psychology, management, marketing, social policy, and other social sciences. The guidance provided in this paper will improve the quality of such decisions by improving the accuracy and trustworthiness of meta-analytic results. Originality/value This paper is original and valuable in that there is no similar listing and discussion of the pitfalls in the use of meta-regression in the literature, and there is currently a widespread lack of knowledge of these problems among meta-analytic researchers in all disciplines.


2020 ◽  
Author(s):  
Frank Weber ◽  
Guido Knapp ◽  
Anne Glass ◽  
Günther Kundt ◽  
Katja Ickstadt

There exists a variety of interval estimators for the overall treatment effect in a random-effects meta-analysis. A recent literature review summarizing existing methods suggested that in most situations, the Hartung-Knapp/Sidik-Jonkman (HKSJ) method was preferable. However, a quantitative comparison of those methods in a common simulation study is still lacking. Thus, we conduct such a simulation study for continuous and binary outcomes, focusing on the medical field for application.Based on the literature review and some new theoretical considerations, a practicable number of interval estimators is selected for this comparison: the classical normal-approximation interval using the DerSimonian-Laird heterogeneity estimator, the HKSJ interval using either the Paule-Mandel or the Sidik-Jonkman heterogeneity estimator, the Skovgaard higher-order profile likelihood interval, a parametric bootstrap interval, and a Bayesian interval using different priors. We evaluate the performance measures (coverage and interval length) at specific points in the parameter space, i.e. not averaging over a prior distribution. In this sense, our study is conducted from a frequentist point of view.We confirm the main finding of the literature review, the general recommendation of the HKSJ method (here with the Sidik-Jonkman heterogeneity estimator). For meta-analyses including only 2 studies, the high length of the HKSJ interval limits its practical usage. In this case, the Bayesian interval using a weakly informative prior for the heterogeneity may help. Our recommendations are illustrated using a real-world meta-analysis dealing with the efficacy of an intramyocardial bone marrow stem cell transplantation during coronary artery bypass grafting.


2017 ◽  
Vol 17 (1) ◽  
pp. 77-88 ◽  
Author(s):  
Daniel P. Sorensen ◽  
Scott E. Miller

Purpose In the 1990s and beginning of the next decade, a series of financial accounting scandals occurred in the United States (USA or US) and in several other countries of the world. The USA and Italy (among others) responded with legislation to reform financial reporting and corporate governance in these jurisdictions. This paper aims to compare the regulatory response of Italy to that of the USA. Design/methodology/approach This paper includes a review of relevant literature and evaluation of the actions of the regulatory authorities. Findings In the case of the financial reporting crises, the rapid response put the USA into the role of the “first mover” with the European Union (EU) reacting to US initiatives and eventually converging to a large degree with the provisions of the US legislation. Italy has adopted many of the same regulatory reforms as the USA and has added some reforms that are directed to the specific needs to Italy. Research limitations/implications In conjunction with legislative initiatives like Sarbanes-Oxley, private enforcement mechanisms, such as shareholder class action suits in the USA, play an important role in discouraging and punishing financial accounting fraud. Practical implications In the absence of significant reforms of the Italian private enforcement system, corporate governance abuses and the potential for accounting scandals may still be persistent. As a whole, cooperative efforts continue between the USA and the EU. Such efforts are needed more and more, as companies become increasingly globalized. Originality/value This paper provides comparison and evaluation of corporate governance reform efforts in the USA and Italy.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Zheshi Bao ◽  
Bo Shang

PurposeAlthough many studies show that self-efficacy and continuance intention of Web 2.0 platforms are positively and significant correlated, others reveal some different findings. To clarify this line of research, this study further investigates the effect of self-efficacy on continuance intention and meanwhile examines some moderating variables in this process.Design/methodology/approachA meta-analysis method was employed to examine the literature containing quantitative measurements of both self-efficacy and continuance intention of Web 2.0 platforms. A total of 31 effects sizes (N = 9,084) were reviewed.FindingsThe results indicate medium-sized positive correlation between self-efficacy and continuance intention of Web 2.0 platforms. Further moderation analysis shows that such medium-sized link differed across measures of Web 2.0 platform types, target respondent differences and gender of participants. Specifically, this correlation is largest for transaction-socialization platforms and smallest for experience-socialization platforms. For university-student respondents, the role of self-efficacy in affecting continuance intention is less important than general members of Web 2.0 platforms. Finally, as the percentage of female participants increases, a weaker effect size will be observed.Originality/valueThis study clarifies empirical research regarding users' self-efficacy and their continuance intention. Meanwhile, sources of inter-study variability have been identified by addressing moderator variables in the relationship between self-efficacy and continuance intention of Web 2.0 platforms, which provides directions for future explorations in this area.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Xi Ouyang ◽  
Zhiqiang Liu ◽  
Chenglin Gui

Purpose Underpinned by the ability–motivation–opportunity framework, this paper aims to establish a framework of employee creativity antecedents in the hospitality and tourism industries and meta-analytically examine the magnitude of effect sizes as well as the moderating effects of cultural factors. Design/methodology/approach A meta-analysis using data from 82 independent studies was conducted to explore the hypothesized relationships and verify how they were contingent on uncertainty avoidance and long-term orientation. Findings The results supported the majority of hypotheses about the relationships between antecedents and creativity. Furthermore, they showed that the effects of intrinsic motivation, positive affect and climate for innovation on creativity in the hospitality and tourism industries were significantly larger than those reported in previous meta-analyses. It also showed that uncertainty avoidance and long-term orientation could buffer or strengthen some associations. Practical implications This study generates some essential managerial suggestions for organizations in need of innovation. Managers can learn from the results so as to effectively promote the ability, motivation and opportunity for creativity and merge cultural elements with innovation strategy when they operate globally. Originality/value This study provides a theory-based explanation for how employee creativity can be activated. To the best of the authors’ knowledge, this study is a first attempt to meta-analytically test the underlying determinants of employee creativity in the hospitality and tourism industries. Additionally, the search for boundary conditions of the proposed relationships is likely to reconcile existing conflicts and inspire future studies.


2019 ◽  
Vol 12 (5) ◽  
pp. 373-402 ◽  
Author(s):  
Sakineh Hajebrahimi ◽  
Ali Janati ◽  
Morteza Arab-Zozani ◽  
Mobin Sokhanvar ◽  
Elaheh Haghgoshayie ◽  
...  

Purpose Visit time is a crucial aspect of patient–physician interaction; its inadequacy can negatively impact the efficiency of treatment and diagnosis. In addition, visit time is a fundamental demand of patients, and it is one of the rights of every patient. The purpose of this paper is to determine factors influencing the consultation length of physicians and to compare consultation length in different countries. Design/methodology/approach MEDLINE (PubMed), Web of Science, Cochrane, ProQuest, Scopus, and Google Scholar were searched. In addition, references of references were checked, and publication lists of individual scholars in the field were examined. We used data sources up to June 2018, without language restriction. We used a random-effects model for the meta-analyses. Meta-analyses were conducted using Comprehensive Meta-Analysis Version (CMA) 3.0. Findings Of 16,911 identified studies, 189 studies were assessed of which 125 cases (67 percent) have been conducted in the USA. A total of 189 studies, 164 (86.77 percent) involved face-to face-consultations. The effects of three variables, physician gender, patient gender, and type of consultation were analyzed. According to moderate and strong evidence studies, no significant difference was found in the consultation lengths of female and male doctors (Q=42.72, df=8, I2=81.27, p=0.891) and patients’ gender (Q=55.98, df=11, I2=80.35, p=0.314). In addition, no significant difference was found in the telemedicine or face-to-face visits (Q=41.25, df=5, I2=87.88, p=0.170). Originality/value In this systematic review and meta-analysis, all of physicians’ visits in 34 countries were surveyed. The evidence suggests that specified variables do not influence the length of consultations. Good relationship is essential to a safe and high-quality consultation and referral process. A high-quality consultation can improve decisions and quality of visits, treatment effectiveness, efficiency of service, quality of care, patient safety and physician and patient satisfaction.


Nutrients ◽  
2020 ◽  
Vol 12 (4) ◽  
pp. 964 ◽  
Author(s):  
Victoria Villegas-Navas ◽  
Maria-Jose Montero-Simo ◽  
Rafael A. Araque-Padilla

While watching or playing with media, children are often confronted with food appearances. These food portrayals might be a potential factor that affects a child’s dietary behaviors. We aimed to comprehensively expound the effects of these types of food appearances on dietary outcomes of children. Our objectives were to synthetize the evidence of the experiments that study the effects of foods embedded in children’s entertainment media throughout a systematic review, to conduct two meta-analyses (food choice and intake) in order to quantify the effects, and to examine to what extent the effects of foods embedded in entertainment media varies across different moderating variables. We conducted a systematic search of five databases for studies published up to July 2018 regarding terms related to children and foods embedded in entertainment media. We identified 26 eligible articles, of which 13 (20 effect sizes) and 7 (13 effect sizes) were considered for a meta-analysis on food choice and intake, respectively. Most of the studies were assessed as having a middle risk of bias. Overall, food being embedded in entertainment media is a strategy that affects the eating behaviors of children. As most of the embedded foods in the included studies had low nutritional values, urgent measures are needed to address the problem of childhood obesity.


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