Volume 20 (2023)
Volume 19 (2022)
Volume 18 (2021)
Volume 17 (2020)
Volume 16 (2019)
Volume 15 (2018)
Volume 14 (2017)
Volume 13 (2016)
Volume 12 (2015)
Volume 11 (2014)
Volume 10 (2012)
Volume 9 (2011)
Volume 8 (2010)
Volume 7 (2009)
Volume 6 (2008)
Volume 5 (2007)
Volume 4 (2006)
Volume 3 (2005)
Volume 2 (2004)
Volume 1 (2003)

Number of Issues

82

Article View

1,208,622

PDF Download

1,049,879

View Per Article

2076.67

PDF Download Per Article

1803.92

Number of Submissions

1,623

Rejected Submissions

1,153

Reject Rate

71

Accepted Submissions

204

Acceptance Rate

13

Time to Accept (Days)

385

Number of Indexing Databases

14

Number of Reviewers

100

Empirical Studies in Financial Accounting is an open-access, double-blind, peer-reviewed journal published by Allameh Tabataba’i University, the leading university in Humanities and Social Sciences in Iran. Studies the Empirical Studies in Financial Accountinghas been established to provide an intellectual platform for national and international researchers working Empirical Studies in Financial Accounting. The Journal was founded in as a response to quick advancements in Empirical Studies in Financial Accounting and was dedicated to the publication of highest-quality research studies that report findings on issues of great concern to the profession of New Media Studies.

To allow for easy and worldwide access to the most updated research findings, the journal is set to be an open-access journal. 

The journal charges two million Rials to compensate a part of the arbitration fee, and if the article is accepted, additionally four million Rials will be charged from the authors for a part of the costs of processing the articles, the rest of the costs will be financially supported by Allameh Tabatabai University.

Non-Iranian authors are free of mentioned charges.

The journal is published in both a print version and an online version.

stock exchange
Accounting Asset Informativeness Based on Intrinsic and Optional Factors and Investors' Beliefs: Investigating the Effects of Accounting Earnings Quality

Zahra Heidary Sureshjani; Darioush Foroughi; Alireza Rohravi Dastjardi

Volume 21, Issue 82 , September 2024, Pages 1-42

https://doi.org/10.22054/qjma.2024.79868.2571

Abstract
  Assets are crucial for companies' current and future decisions, significantly influencing investors' perceptions. This study investigates the relationship between accounting asset informativeness and investors' beliefs, with a focus on the impact of accounting earnings quality. A sample of 249 companies ...  Read More

Accounting and various aspects of finance
The Relationship between Contingency Factors and Non-Financial Sustainability Performance: The Moderating Role of Managers' Behavioral Dimensions

Gharibe Esmailikia; Mahdis Naseri; Amin Ghanbari

Volume 21, Issue 82 , September 2024, Pages 43-98

https://doi.org/10.22054/qjma.2024.78069.2542

Abstract
  In today’s world, a company’s profile is not determined solely by financial issues; rather, there is a growing need to include environmental and social perspectives. Consequently, there has been a rapidly increasing awareness of social and environmental activities, which in recent years has ...  Read More

Accounting and various aspects of finance
The Moderating Role of Competitive Strength in the Relationship between Social and Environmental Performance and Financial Performance

Mohammad Amri Asrami; Seyed Kazem Ebrahimi; Hossein Amini

Volume 21, Issue 82 , September 2024, Pages 99-136

https://doi.org/10.22054/qjma.2024.77772.2533

Abstract
  Compliance with social and environmental responsibilities is one of the requirements of the current competitive era, and the competitive pressure on companies in this situation imposes costs that can affect financial performance. This research investigates the moderating role of competitive strength ...  Read More

Financial Accounting
The Moderating Role of Competitive Strength in the Relationship between Social and Environmental Performance and Financial Performance

Azam Valizadeh Larijani; Farzaneh Yousefi Asl; Fatemeh Shirzadi; Niloofar Zamani

Volume 21, Issue 82 , September 2024, Pages 137-166

https://doi.org/10.22054/qjma.2024.77352.2523

Abstract
  Compliance with social and environmental responsibilities is one of the requirements of the current competitive era, and the competitive pressure on companies in this situation imposes costs that can affect financial performance. This research investigates the moderating role of competitive strength ...  Read More

Accounting and various aspects of finance
Evaluating Employee Performance Using the Balanced Scorecard Approach Following the Deployment of the Electronic Fund Request System: A Case Study of the General Treasury Department

Mohsen Borzouzadeh Zavareh; Mohammad Reza Nikbakht

Volume 21, Issue 82 , September 2024, Pages 167-204

https://doi.org/10.22054/qjma.2024.77530.2540

Abstract
  This article aims to evaluate the performance of staff at the National Treasury following the implementation of an electronic fund request system. This evaluation is conducted using the Balanced Scorecard approach. The research methodology employed is descriptive and applied in nature. The study’s ...  Read More

Financial Accounting
Evaluating the Emerging Fields of Human Rights Accounting Development in Iran's Capital Market

Mahmood Madhoosh; Mehdi Safari gerayli; Javad Ramezani; Javad Babaee Khalili; Mehdi Khalilpour

Volume 21, Issue 82 , September 2024, Pages 205-255

https://doi.org/10.22054/qjma.2024.78623.2547

Abstract
  This study, while identifying the emerging fields of human rights accounting development in Iran's capital market, seeks to evaluate them within the context of the research. Using interviews and the grounded theory process, through three stages of open, central, and selective coding, an attempt was made ...  Read More

Financial audit
Presenting a Pathological Framework of Teamwork in Auditing: Matrix Ranking Process

Mehdi Eskandari; Seyed Yousef Ahadi Serkani; Seyede Atefe Hosseine

Volume 21, Issue 82 , September 2024, Pages 257-306

https://doi.org/10.22054/qjma.2024.79834.2570

Abstract
  The purpose of this research is presenting a pathological framework of teamwork in auditing by matrix ranking process. The aim of this study is to present a pathological framework of teamwork in auditing using a matrix ranking process. This study employs a mixed-methods and exploratory approach due ...  Read More

Accounting and various aspects of finance
The Impact of CEO’s Overconfidence on the Relationship between Cash Holdings and Excess

Mohammad Ali Aghaei; Mohammad Amri Asrami

Volume 18, Issue 72 , January 2022, , Pages 57-77

https://doi.org/10.22054/qjma.2021.51016.2139

Abstract
  In this study, the impact of CEO’s overconfidence on the relationship between cash holding and excess returns is investigated in companies listed in Tehran Stock Exchange during the years 2011-2018. For CEO’s overconfidence, overinvestment in assets, and for excess returns, the difference ...  Read More

The Relationship between Real Earnings Management and Accrual Earnings Management in Companies Suspected of Fraud Listed in Tehran Stock Exchange

B Mashayekhi; A. H. Hosseinpour

Volume 13, Issue 49 , June 2016, , Pages 29-52

https://doi.org/10.22054/qjma.2016.4193

Abstract
  AbstractMost of earnings management researches in Iran focus on abnormal accruals. Whereas accruals and real activities result in earnings management, which are complementary (Sanjaya and Saragih, 2012). According to various studies, accruals eventually lead to fraud (Jones et al, 2008). So far no research ...  Read More

Investigating the Impacts of Voluntary Disclosure Level on the Information Asymmetry of the Companies Listed in Tehran Stock Exchange
Volume 11, Issue 42 , July 2014, , Pages 89-114

Abstract
  Managers venture to voluntary disclosure to inform investors about firms’ future point of views, goals and strategies. Financial and non-financial voluntary information reduce information asymmetry, increase stock liquidity and improve financial stability. In this research the relation of voluntary ...  Read More

The Impact of Intellectual Capital on Financial Performance of Companies Listed in TSE

Gholamhossein Asadi; Mariya Yokhneh Alghiaee

Volume 11, Issue 41 , April 2014, , Pages 83-103

Abstract
  A great change and shift from financial resources to knowledge is being experienced nowadays. Physical and financial assets are essential but not enough to reach organizational goals, instead, knowledge, technological settings, good customer relations, information systems,... those constitute organization’s ...  Read More

An Investigation of the Audit Committee Characteristics Effects on Real Earnings Management

Hossien Fakhari; Javad Mohammadi; Mohsen Hasannataj Kordi

Volume 12, Issue 46 , July 2015, , Pages 130-154

https://doi.org/10.22054/qjma.2015.1679

Abstract
  The novelty and mandatory rules about establishing of the auditcommittee in Iranian listed companies as one of the important part ofcorporate governance are controversial subject. It has been importantespecially when the real earnings management is involved. It is due to thepossibility of the detection ...  Read More

Accounting report
A Financial Reporting Model for Regional Electric Companies in Iran

ehsan mohebi; jafar babajani; Mohammad Javad Salimi; mohammad taghi taghavi fard

Articles in Press, Accepted Manuscript, Available Online from 23 September 2023

https://doi.org/10.22054/qjma.2023.73559.2455

Abstract
  Regional Electric companies are organizations that pursue both social and financial goals in order to fulfill the assigned missions, so fulfilling the accountability due to their dual goals is of fundamental importance. In this research, by examining the information needs of the users of the financial ...  Read More

Accounting and various aspects of finance
the effect of economic boom and recession on speed of working capital adjustment

Hassan zalaghi; Maryam Zalaghi

Articles in Press, Accepted Manuscript, Available Online from 08 June 2024

https://doi.org/10.22054/qjma.2024.77458.2524

Abstract
  A company's effective investments in working capital are valuable; because it increases performance and reduces risk, which in turn reduces the cost of capital. In general, many researches have been conducted regarding working capital as well as adjustment towards the target and the effect of various ...  Read More

Accounting and various aspects of finance
The moderating role of conservatism on the relationship between audit quality and earnings management

Hanie Hekmat; vahid Heydarzadeh khalife khandi; Razieh Ghorbani

Articles in Press, Accepted Manuscript, Available Online from 11 June 2024

https://doi.org/10.22054/qjma.2024.79187.2555

Abstract
  The purpose of this research is to investigate the moderating role of conservatism on the relationship between audit quality and earnings management. The current research is analytical and correlational. Also, this research is considered a quantitative research based on the nature and characteristics ...  Read More

Accounting and various aspects of finance
The Effect of Financial Rewards, Market Considerations, Personality, Social values and professional Training in Choosing a public sector accountant Job

Saman Mohammadi; Hanieh Jaberi

Articles in Press, Accepted Manuscript, Available Online from 29 June 2024

https://doi.org/10.22054/qjma.2024.78912.2552

Abstract
  The rapid development of the business world has created numerous job opportunities for the workforce. People usually choose a job they are interested in and have the necessary ability to perform. Accounting graduates are one of the people who can enter the job market, and in the same way, accounting ...  Read More

Investigating the Impact of Corporate Governance structures on Adoption, Quantity and Quality of Sustainability Reports: Using Systematic Review

Seyed Ali Hosseini; shima ahmadi; hossein Seilsepoor

Articles in Press, Accepted Manuscript, Available Online from 10 July 2024

https://doi.org/10.22054/qjma.2024.79513.2564

Abstract
  Given the significance of sustainability reporting, there has been an increase in studies in this field in recent years. However, due to shortcomings in initial studies it is not feasible to make decisions based on these findings, and more comprehensive studies are required. Considering the significant ...  Read More

Accounting tools
The Accounting Development Procedures Framework for The Implementation of Financial Startups in The Capital Market Companies

Seyed Alireza Hossieni,; Hasan Valiyan; Mohammadreza Abdoli; Maryam Shahri

Articles in Press, Accepted Manuscript, Available Online from 20 July 2024

https://doi.org/10.22054/qjma.2024.79053.2554

Abstract
  The purpose of this research is the startup accounting development fields framework and appraisal in the context of capital market companies. This study is exploratory in terms of the type of objective and it is considered mixed in terms of the type of data collection. Because in the qualitative part, ...  Read More

Accounting and various aspects of finance
The Effect of Religious Beliefs and the Mediating Role of Professional Ethics on the Inaccuracy of Accountants in Preparing Financial Statements

Esmaeil Khoshbakht; amirhossein taebi naghandari

Articles in Press, Accepted Manuscript, Available Online from 26 August 2024

https://doi.org/10.22054/qjma.2024.78797.2550

Abstract
  The increase in the amount of reporting frauds leads to the bankruptcy of large companies, financial crises, and scandals at the macro level. According to this discussion, the inaccuracy of accountants is in the focus of institutions and financial markets. Therefore, according to the agency theory that ...  Read More

Accounting tools
Identifying and Analyzing Factors Affecting Companies' Intention to Use Digital Accounting Systems

Mohammad Nazaripour

Articles in Press, Accepted Manuscript, Available Online from 11 September 2024

https://doi.org/10.22054/qjma.2024.80643.2586

Abstract
  As a technology, digital accounting systems play an important role in managing financial transactions, recording data and facilitating decision-making processes. In this regard, the aim of the current research is to identify and analyze the factors affecting the intention of companies to use digital ...  Read More

Accounting tools
Perspectives of Sustainability Strategic Management Accounting in Terms Financial Technologies (FinTech)

Hamid Khodayari; Malektaj Maleki Oskuie; Azar moslemi; hasan hemmati

Articles in Press, Accepted Manuscript, Available Online from 14 September 2024

https://doi.org/10.22054/qjma.2024.79325.2557

Abstract
  The purpose of this research is drawing perspectives of strategic management accounting in the sustainability of companies in terms of using financial technologies (FinTech). In terms of research method and based on the purpose and type of result, this study is classified as exploratory and developmental ...  Read More

Financial Accounting
The Emergence of The Radicalism Approach of Applying Fundamental Changes in The Accounting Profession: A Test of Interactive Qualitative Method

Mehdi Ebrahimkhani; seyed hosein shaker taheri; Mehrdadallah Golizadeh Azariha

Articles in Press, Accepted Manuscript, Available Online from 22 September 2024

https://doi.org/10.22054/qjma.2024.80967.2595

Abstract
  The purpose of this research is Evaluating the emergence of the radicalism approach in applying fundamental changes in the accounting profession, based on the interactive qualitative method. The methodology of this study is in the category of exploratory studies in terms of the type of result, application ...  Read More

Financial audit
Contextualizing the Auditors' Bricolage Strategic Thinking Functions In Controlling The Occurrence of Auditing Profession Pressure Spillover Disorders

Alireza Saadati; Negar Khosravipour; Mohammad Ali Bidari

Articles in Press, Accepted Manuscript, Available Online from 22 September 2024

https://doi.org/10.22054/qjma.2024.80610.2587

Abstract
  The purpose of research is contextualizing the strategic thinking of auditors' bricolage functions in controlling the occurrence of auditing profession pressure spillover disorders. This study is considered a hybrid in terms of methodology, because it seeks to achieve the research goals based on a set ...  Read More

Audit Quality
The Effect of Mental accounting on Audit Quality

mohammad hossein setayesh; Younes Masoudi; Elias Dehdari; Mina Sadeghi

Articles in Press, Accepted Manuscript, Available Online from 29 September 2024

https://doi.org/10.22054/qjma.2024.79615.2567

Abstract
  Mental accounting characteristics, such as how financial resources are mentally classified, can influence auditors' judgments and decision-making processes. By understanding these cognitive biases, auditors can identify potential risks and adjust their approach to improve audit quality. Therefore, the ...  Read More

Policymaking in corporate reporting in Iran: the approach of scenario analysis and robust planning

morteza adlzadeh

Articles in Press, Accepted Manuscript, Available Online from 06 October 2024

https://doi.org/10.22054/qjma.2024.80329.2583

Abstract
  The complexities and continuous changes in the business environment have created major doubts regarding the provision of stakeholders' needs by the corporate reporting system. In addition, the specific characteristics of Iran's economic environment make it necessary to pay special attention to the forces ...  Read More

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