مقاله انگلیسی رایگان در مورد رویکرد متا آنالیز محرکان خدمات مشاوره

مقاله سال 2016

 مجله تحقیقات بازاریابی – Journal of Business Research

This study examines the research on consultancy services models, in particular research that captures when the same company provides both the statutory audit of the financial statements and consultancy services, also known as non-audit services (NAS), to the customer.

Archival literature addressing NAS (e.g., tax, legal, information technologies, financial, or human resources) models does not look at them as a separate area of study but rather as an additional aspect of core legal auditing topics (Hay, Knechel, & Li, 2006; Krishnan & Yu, 2011; Stein, 2006; Ye, Carson, & Simnett, 2011; Zerni, 2012).

Hence, to date, the NAS fee model studied in prior research resembles the Simunic (1980) model for audit fees, incorporating factors such as client size, audit complexity, auditor attributes, and engagement characteristics, among others. However, while audit fee models perform well, with an explanatory power around 75% (Hay, Knechel, & Li, 2006), the adjusted R-squared of the NAS fee model is, on average, around 35% (Abbott, Parker, & Peters, 2011; Ghosh & Pawlewicz, 2009; Griffin, Lont, & Sun, 2009) despite the high number of independent variables tested so far, which frequently show a lack of significant association. Thus, the main drivers of consultancy fees represent a research issue that deserves further investigation.