Meta-analysis of auditor characteristics and profit quality (Considering auditor characteristics indicators)

The aim of this study is to conduct a meta-analysis to explore the relationship between auditor characteristics and profit quality. Utilizing the meta-analysis methodology, a quantitative statistical approach, we aim to integrate findings from various research studies and identify factors that influence the connections between auditor characteristics and profit quality. For the study s implementation, we collected data from domestic scientific research journals during the years 2005-2020, serving as the statistical population for this research. Through a systematic elimination process, we narrowed down the selection to 50 studies for analysis. The results of these studies, conducted within the specified timeframe, suggest a degree of heterogeneity. To investigate the root causes of this heterogeneity, we categorized the studies based on different criteria for measuring auditor characteristics and calculated chi-square statistics. These results demonstrate that various criteria for auditor characteristics moderate the relationship between auditor attributes and profit quality. Notably, there is a significant correlation between auditor independence and profit quality. Similarly, significant relationships exist between auditor rotation and profit quality, auditor size and profit quality, non-audit services provided by the auditor and profit quality, fees paid to the auditor and profit quality, as well as auditor expertise in the industry and profit quality.