Abstract
Purpose: The purpose of this study is to discuss Kalia, Basu and Kundu's (KBK’s) paper's motivation, findings and contributions and suggest further development. Design/methodology/approach: This paper is to discuss the meta-analysis of board characteristics and demand for audit Quqality by KBK. Findings: KBK paper is well motivated and makes new contributions to the literature. Future research can expand the sample and examine the moderating effects of institutional factors such as ownership structure, regulatory reforms and country-level investor protection and legal enforcement. Originality/value: Based on the review of KBK’ spaper, this study suggests that future research should expand the sample and examine the moderating effects of institutional factors such as ownership structure, regulatory reforms and country-level investor protection and legal enforcement.
| Original language | English |
|---|---|
| Pages (from-to) | 176-179 |
| Number of pages | 4 |
| Journal | Asian Review of Accounting |
| Volume | 31 |
| Issue number | 1 |
| DOIs | |
| State | Published - Feb 9 2023 |
Keywords
- Audit fees
- Governance characteristics
- Meta analysis
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