is that they considered that the audit committee itself influencing
the earnings quality. This paper integrates, with the audit committee, the substitutes of audit
quality and their important roles in constraining earnings management. These features are
expected to enhance the uniqueness of this study, while contributing to the limited local
extant literature. Also, we contribute to discuss on the advantages of employing the metaanalysis
method, which is the application of statistical techniques to a lot of findings from
existing individual works for the goal of incorporating and evaluating the study results. The
meta-analysis technique is generally used in medical studies and has not been widely utilized
in the accounting literature