Pages: (36-50 )
Abstract
Purpose: This study was designed to meta-analytically explore the relevance of regression analysis in the
determination of accounting information quality.
Design/Methodology/Approach: The employed the meta-analysis methodology by collecting data from 50 empirical studies from reputable journals. The analysis was limited to studies conducted between 2017 and 2022. The Stouffer combined effect size was employed to determine the direction and significance of the effect size.
Findings: The meta-analysis indicates that regression analysis has a positive and significant effect on accounting information quality (unweighted Z score = 5.439; weighted Z score = 1.8765). Based on the result of the study, the study concludes that regression analysis is significantly relevant to the determination of accounting information quality.
Practical Implications: The result of this study draws significant implication on researchers, practitioners and policy makers. The study shows that regression is veritable tool which cannot be ignored in determination of accounting information quality.
Originality/value: This study is a pioneering study that meta-analytically determined the relevance of regression analysis to accounting information quality. This study contributes to the literature on the relevance of regression analysis to determination of accounting information quality.
Keywords: Accounting Information Quality, Meta-analysis, Regression analysis, Relevance,