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.