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تکنیک های فراتحلیل در پژوهش های حسابداری و حسابرسی | ||
دانش حسابداری و حسابرسی مدیریت | ||
دوره 9، شماره 34، شهریور 1399، صفحه 299-311 اصل مقاله (894.02 K) | ||
نوع مقاله: مقاله پژوهشی | ||
نویسندگان | ||
شاهپور قربانی1؛ اعظم شکری 2؛ سید حسین حسینی3؛ بهرام همتی3 | ||
1دانشجوی دکتری حسابداری، واحد کرج، دانشگاه آزاد اسلامی، کرج، ایران. | ||
2استادیار گروه حسابداری، واحد کرج، دانشگاه آزاد اسلامی ، کرج، ایران | ||
3استادیار گروه حسابداری، واحد کرج، دانشگاه آزاد اسلامی، کرج، ایران. | ||
چکیده | ||
این مقاله تکنیک های فراتحلیل مورد استفاده در پژوهشهای حسابداری و حسابرسی را به صورت تطبیقی مورد بررسی قرار می دهد. نوشتار حاضر مبانی تکنیک های مزبور را از لحاظ کاربرد آن ها در پژوهش های حسابداری و حسابرسی نقد و بررسی می نماید. روش تحقیق این پژوهش روش کتابخانه ای است. یافته های این مطالعه نشان می دهد که استفاده از تکنیک های فراتحلیل در تحقیقات حسابداری و حسابرسی نسبت به سایر رشته ها از تعداد و تنوع بسیار اندکی برخوردار بوده است. مقاله های لاتین چاپ شده در زمینه فراتحلیل حسابداری و حسابرسی از سال ۱۹۸۵ تا ۲۰۱۸ از چهار تکنیک فراتحلیل هانتر و همکاران (1982) و هانتر و اشمیت (2000)، لیپسی و ویلسون (2001)، و رویکرد استوفر ترکیبی استفاده شده است.این پژوهش اولین مقاله ای است که نحوهی به کارگیری روشهای فراتحلیل در رشته حسابداری و حسابرسی را یکجا فراهم می سازد. این بررسی نشان می دهد که روشهای فراتحلیل در اغلب موارد برای پاسخ به پرسشهای پیچیده در مورد اثرات متغیرهای تعدیلگر در سطح کشور مانند فرهنگ ملی، شرایط اقتصادی و ویژگیهای ساختاری در نهادهای مختلف مورد استفاده قرار می گیرد. این یافته ها نشان می دهد با در نظر گرفتن چهار روش مزبور تکنیک دیگری از فراتحلیل را می توان معرفی نمود که به تکنیک های قبلی در تحقیقات حسابداری و حسابرسی افزود. | ||
کلیدواژهها | ||
اندازه ی اثر؛ فراتحلیل؛ پژوهش های حسابداری؛ حسابرسی و حاکمیت شرکتی | ||
مراجع | ||
ایمان، محمد تقی و خواجه نوری، بیژن. 1385. فراتحلیل: روشی برای مطالعه مطالعات، حوزه و دانشگاه، 12 (49): 83- 120.
بذرافشان آمنه، حجازی رضوان، رحمانی علی و باستانی سوسن، فراتحلیل (متاآنالیز) استقلال کمیته حسابرسی و کیفیت گزارشگری مالی، فصلنامه علمی و پژوهشی حسابداری مدیریت، 1394، سال هشتم، شماره 28، (17)، 117- 101.
بنی مهد، بهمن، عربی، مهدی و حسن پور، شیوا. ( 1395). پژوهش های تجربی و روش شناسی در حسابداری، انتشارات ترمه، تهران.
حقدوست علی اکبر، 1390، مرور ساختار یافته و متاآنالیز، مفاهیم، کاربردها و محاسبات، موسسه پژوهشگران بدون مرز، جلد 1.
رضوانی، جهانگیر و مران جوری، مهدی. فراتحلیل در تحقیقات حسابداری، پژوهش حسابداری، 1397، دوره 8، شماره 3، 147- 125.
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