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  DOI Prefix   10.20431


 

International Journal of Managerial Studies and Research
Volume 6, Issue 12, 2018, Page No: 26-30

Development of Accounting Research in the Field of Auditing: Meta Analysis

Mohammad Faris*, Arsono Laksmana

Study Program on Master of Accounting, Faculty of Economics and Business, Airlangga University, Surabaya.


Citation : Mohammad Faris*, Arsono Laksmana,Development of Accounting Research in the Field of Auditing: Meta AnalysisInternational Journal of Managerial Studies and Research 2018 , 6(12) : 26-30.

Abstract

This research is intended to describe the development of research related to the quality of audit since the year 1981 till 2018. It applies the 'meta analysis method' and the audit quality becomes the unit of analysis in this research.

Data collecting is conducted by using the documentation technique, namely by collecting articles related to the audit quality. Outputs of this research conducted since the year 1981 until 2018 indicate that there is a phenomena confirming that development of research related to audit in general and to the audit quality in particular has a very close relation with the development and dynamics in community, and even it has a relation pattern not only placing the audit research as a pattern of movements and activities in economy, social, political and cultural affairs in community. This can be seen from the indicators on the establishment of audit quality getting more and more advanced from year to year as well as the difference on every output of research conducted with the same indicators.


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