Effects of client firm characteristics on auditor switching: A meta-analysis approach
نویسندگان
1 Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran
2 Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran
3 Department of Management and Accounting, College of Farabi, University of Tehran, Qom, Iran
4 Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran
5 Department of Management, West Tehran Branch, Islamic Azad University, Tehran, Iran
doi
10.22075/ijnaa.2022.26601.3362چکیده
The aim of this study was to better understand the factors affecting auditor switching by emphasizing the features and characteristics of the client environment. In this study, a meta-analysis approach was used to investigate common predictors of auditor switching in order to determine whether previous research has provided a stable picture of audit switching determinants. The research method is meta-analysis using the CMA2 software. Egger's regression and Funnel plot were also used to assess the bias. By searching for articles published in high-quality international journals and reviewing 67 articles, the variables affecting auditor switching were extracted based on the firm characteristics, and considering their repetitions in other articles and their multiplicity, in this study only the variables with more than 4 repetitions were used. The results of this study showed that variables related to the firm characteristics, such as firm size, firm complexity, and discretionary accruals, lead to switching external auditors, but firm age and systematic risk have no impact on auditor switching. The results of this study provide useful insights into the influence direction and related factors for researchers seeking to model the factors affecting auditor switching. Thus, these variables can be chosen as control variables in research with more confidence and a comprehensive summary of the theoretical foundations of the relationship between these variables can be provided.
