Volume 21 (2024)
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

87

Article View

1,386,527

PDF Download

1,171,525

View Per Article

2288

PDF Download Per Article

1933.21

Number of Submissions

1,711

Rejected Submissions

1,214

Reject Rate

71

Accepted Submissions

228

Acceptance Rate

13

Time to Accept (Days)

357

Number of Indexing Databases

14

Number of Reviewers

98

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.

Information Technology Integration in Internal Auditing: Challenges, Barriers and Solutions

Zahra Masoumi Bilondi; Maryam Sadat Tabatabaeian; Nasrin Yousefzadeh

Volume 22, Issue 87 , September 2025

https://doi.org/10.22054/qjma.2024.82520.2625

Abstract
  In recent years, much more attention has been paid to the adoption of information technology (IT) in organizations, particularly in the field of internal auditing. Integrating IT tools and systems into traditional auditing practices is a key driver for promoting the efficiency, effectiveness, and accuracy ...  Read More

Accounting tools
Providing a Framework for Facilitating Tokenization Implementation Processes in The Cloud Accounting Platform

Amir Hajizadeh Amini; Seyed Abbas Burhani; Mojgan Safa

Volume 22, Issue 87 , September 2025

https://doi.org/10.22054/qjma.2025.81558.2607

Abstract
  The purpose of this study is Providing a Framework for Facilitating Tokenization Implementation Processes in The Cloud Accounting Platform. In terms of methodology, this study is a combination, based on an exploratory and developmental approach, and has tried to identify, in the qualitative part, the ...  Read More

Financial Accounting
Modeling the Detection of Firms Financial Fraud under The Implementation of Artificial Neural Network's Evaluation Algorithms

Marzieh Poursaedi; Mahmood Hematfar; , Seyed Enayatallah Alavi; Roya Nasirzadeh

Volume 22, Issue 87 , September 2025

https://doi.org/10.22054/qjma.2025.82826.2632

Abstract
  The purpose of this research is modeling the detection of firms financial fraud under the implementation of artificial neural network's evaluation algorithms. In this study, efforts have been made by using Quadratic Programming "QP" processes in artificial neural network algorithms to determine the basic ...  Read More

Financial Accounting
Developing Criteria for Valuing Digital Assets and Evaluation of Axes Identified based on Mutual Matrices

Tayebeh Gharibi; Naamat Rostami Mazouei; Azar Moslemi; Masoud Tahernia

Volume 22, Issue 87 , September 2025

https://doi.org/10.22054/qjma.2025.80986.2598

Abstract
  The purpose of this research is the framework of digital assets accounting and the evaluation of the axes identified based on mutual matrices. The methodology of this study is in the category of exploratory and developmental research, which by combining the process of data collection in the qualitative ...  Read More

Accounting and various aspects of finance
The Effect of Sanctions on Tax Evasion of Related Party Transactions A Hybrid Graph Mining-Fuzzy Meta-Innovation Approach

Amin Ahmadpour; Seyedeh Mahboobeh Jafari; Fatemeh Sarraf

Volume 22, Issue 87 , September 2025

https://doi.org/10.22054/qjma.2025.85459.2670

Abstract
  1. Introduction Economic sanctions are coercive measures imposed by states to restrict international activities of target nations, offering a lower-risk alternative to military conflict (Cordesman et al., 2011). Iran exemplifies this, facing escalating sanctions that incentivize tax evasion through Related-Party ...  Read More

stock exchange
CEO Power and Overinvestment: Linear and Non-Linear Approach

shokrollah khajavi; Soraya Weysihesar

Volume 22, Issue 87 , September 2025

https://doi.org/10.22054/qjma.2025.84732.2661

Abstract
  Objective: Efficiency is one of the most important criteria that investors look for influencing factors to find suitable investment opportunities. Since managers have an effective role in making company decisions, they may deviate from optimal investment decisions. Therefore, the purpose of this research ...  Read More

stock exchange
The Impact of Fixed Asset Investment and Financial Performance on the Relationship between Social Responsibility and Debt Financing

Abdolrasoul Rahmanian Koushkaki; Sohrab Vahdan Asl

Volume 22, Issue 87 , September 2025

https://doi.org/10.22054/qjma.2025.83762.2646

Abstract
  The purpose of this study is to investigate the effect of fixed asset investment and financial performance on the relationship between social responsibility and debt financing. The present study is applied and from the methodological point of view, it is a causal correlation (post-event). The statistical ...  Read More

The Impact of CEO’s Overconfidence on the Relationship between Cash Holdings and Excess
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
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

Rating Iranian Banks According to their Financial Strength
Volume 14, Issue 54 , July 2017, , Pages 25-50

https://doi.org/10.22054/qjma.2018.8268

Abstract
  One of the essential needs of Iranian financial market participants (including money market and capital market participants) is rating Iranian banks based on their financial strength. This rating helps stakeholders, including shareholders, investors, customers, central bank and etc., to obtain more accurate ...  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
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

Visualizing the Global Trend of Research on Audit Firm Mergers: A Bibliometric Analysis

zahra joudaki chegeni; mohammad hossein safarzadeh; Hamideh AsnaAshari; Fakhroddin MohammadRezaei

Articles in Press, Accepted Manuscript, Available Online from 15 July 2025

https://doi.org/10.22054/qjma.2025.84050.2650

Abstract
  AbstractConsidering the scientific and practical significance of research in this field, conducting a bibliometric analysis aimed at mapping the global status, trends, factors, and bibliographic relationships within this domain is a necessity that has not been comprehensively addressed so far. In this ...  Read More

The Role of Intellectual Capital in Improving Value Chain Efficiency, Increasing Cash Flows, and Reducing Company Bankruptcy Risk

Behrooz Badpa; Darioush Akhtarshenas; Amin Ghanbari

Articles in Press, Accepted Manuscript, Available Online from 25 August 2025

https://doi.org/10.22054/qjma.2025.83335.2644

Abstract
  Introduction In today's complex and modern economic environment, companies can gain a competitive advantage by optimally utilizing not only tangible assets but also the knowledge, experience, and capabilities of their employees. Firms with higher intellectual capital can adopt favorable strategies ...  Read More

Keywords Cloud

Related Journals