Meta-analysis of the relationship between auditor independence and audit quality.

Document Type : Original Article

Authors

1 Assistant Professor, School of Management and Strategic Planning, Imam Hossein (AS) University, Tehran, Iran.

2 Master's degree in Business Administration, Strategic Management, Faculty of Management and Strategic Planning, University Imam Hossein, Tehran, Iran.

3 Corresponding Author: Master's degree in financial management, Faculty of Management and Strategic Planning, Imam Hossein University, Tehran, Iran.

4 Continuous Master's student in financial management, Faculty of Management and Strategic Planning, Imam Hossein University, Tehran, Iran.

Abstract

Abstract

The audit quality is an important issue and discussed scientifically and professionally in developed and developing countries, and according to the importance of this issue, this research aims to investigate the effect of auditor independence on audit quality using a quantitative meta-analytical program and answer this main question. To what extent the independence of the auditor affects the quality of the audit. The statistical population of the current research is all the researches conducted inside and outside related to the research topic, which are indexed in reliable internal and domestic databases, among 66 research and descriptive studies in the field of Islamic work ethics and organizational commitment, 11 research documents that have meta-analysis criteria. A few were selected, each of the studies was coded and entered into the CMA 4 software. The results of 11 studies show that the overall effect size of auditor independence on audit quality is equal to 0.20 and can predict a total of 20% of audit quality changes. According to Cohen's principle, the intensity of the influence of audit independence on audit quality can be underestimated. Also, to measure the publication bias, if the funnel plot method, Bug correlation method and linear regression were used, the results in all three showed that this relationship is not significant and the null hypothesis that the funnel plot is symmetrical and the publication bias is not confirmed.

Keywords: auditor independence, audit quality, CMA software, meta-analysis.

Keywords

References

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Scientific journal of motaher auditing studies
Volume 2, Issue 1 - Serial Number 3
Spring Quarterly
April 2024
Pages 61-80

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