What Do We Know About Meta-Analyses in Accounting, Auditing, and Corporate Governance?

Purpose: The purpose of this paper is to summarize the key findings of meta-analyses in accounting, auditing, and corporate governance research.Design/methodology/approach: A structured literature review on 63 meta-analyses related to (1) financial accounting, (2) management accounting, (3) auditing, and (4) corporate governance is conducted. Findings: Most 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/value: Meta-analyses on these topics are expected to become increasingly important in the following years because of the increased number of empirical quantitative research. Our literature review gives useful insights for research, practice, and regulation