دانلود رایگان مقاله لاتین رویکرد متا آنالیز از سایت الزویر
عنوان فارسی مقاله:
محرکان اصلی خدمات مشاوره: رویکرد متا آنالیز
عنوان انگلیسی مقاله:
Main drivers of consultancy services: A meta-analytic approach
سال انتشار : 2016
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بخشی از مقاله انگلیسی:
2. Literature review and research questions
2.1. Main drivers of consultancy services and the audit literature Research on NAS remains closely tied to legal auditing topics. To date, researchers have devoted great effort to investigating economies of scope, that is, when the joint provision of both auditing and advisory services to a customer generates shared knowledge among consultants and auditors, resulting in a reduction in the average cost (Stein, 2006). However, researchers face great difficulty in predicting the impact of such knowledge spillover on the total audit-consultancy bill. For example, companies seeking better financial information may engage more consultancy services such as IT advisory services and internal audits. In such cases, the association between audit and NAS fees is positive (Houghton & Jubb, 1999; Koh, Rajgopal, & Srinivasan, 2013). Conversely, the association between the two services is negative if, for instance, delivering NAS enhances the knowledge of the client's IT system and lowers audit costs (Antle, Gordon, Narayanamoorthy, & Zhou, 2006). Notably, O'Keefe, Simunic, and Stein (1994) report a non-significant association. Empirical testing of the economies of scope through the application of simultaneous equation methods also fails to produce consistent results, that is, a mix of positive (Antle et al., 2006; McMeeking et al., 2006), negative (Krishnan & Yu, 2011; Svanström & Sundgren, 2012) and non-significant associations (Whisenant, Sankaraguruswamy, & Raghunandan, 2003; Hay, Knechel, & Li, 2006b; De Fuentes & Pucheta-Martinez, 2009). Regarding the market for consultancy services, Svanström and Sundgren (2012) document that small- and medium-sized companies are more likely to hire other consultancy services from their incumbent auditor than are listed companies as the relationship evolves. In sum, researchers commonly test NAS fee models when exploring auditing issues and these typically incorporate the same constructs and/or are operationalized through the same variables as the audit models. However, general conclusions remain elusive. Hence, the present research investigates the following research question: RQ1: Does the overall published evidence about the most commonly applied NAS explanatory variables support a statistically significant association with NAS fees? 2.2. Auditing services regulatory changes A recurring audit issue is whether or not the joint provision of auditing and NAS increases the economic bond between client and auditor and, eventually, jeopardizes auditor independence.
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کلمات کلیدی:
5 Professional Services KPIs Driving Business Growth | CompuData www.compudata.com/professional-services-kpis/ Mar 31, 2015 - 5 Key Professional Services KPIs Driving Financial Success ... Revenue per billable consultant should minimally equal one- to two-times the ... Taking management consultancy services to another level - ISO.Org https://www.iso.org/news/2016/05/Ref2080.html May 9, 2016 - How can you ensure the money you spend on consultancy fees doesnʼt end ... The management consultancy industry is big business, driving company behaviour ... While large organizations and government are key clients, ... Identifying your business drivers - NAB https://www.nab.com.au/business/small-business/cashflow.../identify-business-drivers Identifying and monitoring the key drivers of your business is critical to boosting ... your follow-up service campaign, or the amount of traffic that hits your website. Consulting Ideas » The History of Consultancy consulting-ideas.com/learn/the-history-of-consultancy Whilst the industrial revolution provided the key driver for the emergence of consulting firms, the trajectory of their evolution was influenced by other factors. What is Management Consulting? | Street Of Walls www.streetofwalls.com/finance-training.../consulting.../what-is-management-consultin... There are many such Management Consulting firms in operation today, whose primary business is selling Management Consulting ... What are the key drivers? Searches related to Main drivers of consultancy services management consulting industry growth management consulting industry trends trends in consulting industry 2016 trends in consulting industry 2017 management consulting industry trends 2016 consulting trends 2016 management consulting trends 2016 consulting trends 2017
