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)

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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.

Financial Accounting
Audit Committee Performance Evaluation Model: Indicators and Importance of Each

Alireza Javadipour; jafar Babajani; Ghasem Blue; Vajhollah Ghorbanizadeh

Volume 21, Issue 81 , April 2024, Pages 1-51


  Considering the goals of forming the audit committee and its extensive duties, evaluating the performance of the audit committee in order to identify its strengths and weaknesses is very important. The present study presents a model for evaluating the performance of the audit committee and a practical ...  Read More

Financial Accounting
Identifying and Ranking Sustainability Evaluation Indicators for Iranian Pension Funds

Javad Shekarkhah; Mohammad javad Salimi; Seyed Soroush Ghazinoori; Ali Hedayati Bilondi

Volume 21, Issue 81 , April 2024, Pages 53-95


  AbstractPension funds in Iran use a defined benefit pension plan, and their sustainability is important. However, the evaluation of their sustainability has always been criticized. Minimum reporting and simple accountability indicators do not meet the informational needs of stakeholders. Thus, the main ...  Read More

Accounting and various aspects of finance
Twenty-Five Years of Design Science Methodology in Accounting Research: A Bibliometric Analysis

Amir Moradi; hamideh asnaashari; Mohammad Hossein Rohban; Mohammad Arabmazar Yazdi; MohammadHosien SafarZade

Volume 21, Issue 81 , April 2024, Pages 97-137


  Design Science Research Methodology (DSRM) is a solution-oriented approach for conducting research that transcends mere understanding of existing situations, aiming to generate innovative and novel artifacts to realize desired outcomes. Despite its widespread use in other technical and managerial domains, ...  Read More

Accounting report
Drivers of Corporate Water Reporting

Fatemeh Asnad; Hossein Fakhari

Volume 21, Issue 81 , April 2024, Pages 139-178


  Nowadays, the importance of water and the management of its resources are among the most controversial issues at the global level due to climate change. This issue is especially important in Iran, which suffers from continuous drought. Therefore, the current research aims to explain the determinants ...  Read More

Financial Accounting
Evaluation of Effective Criteria for the Desirability of Financial Stability Integration Based on the Comparison of Metaheuristic Algorithms: A Case Study of Banks Listed on the Tehran Stock Exchange

Zahra Jafari; Rahim Bonabi Ghadim; Rasoul Abdi

Volume 21, Issue 81 , April 2024, Pages 179-225


  The purpose of this research is the evaluation of effective criteria for the desirability of financial stability integration based on the comparison of metaheuristic algorithms in banks listed on the Tehran Stock Exchange. Initially, through a systematic content screening process, the effective criteria ...  Read More

Financial Accounting
Evaluating the Reduction of Government Financial Burden through the Typology of Drivers Affecting Generational Accounting in the Capital Market

Mehdi Dasti; Mohammad Firouzian Nezhad; Ali Mahmoodi

Volume 21, Issue 81 , April 2024, Pages 227-272


  The purpose of this study is evaluating the reduction of the government's financial burden through the typology of drivers affecting generational accounting in the capital market by action research. In terms of methodology, this study has used Colaizzi's model (1978) to implement action research steps. ...  Read More

Accounting and various aspects of finance
The Effect of Financial Expertise and Experience of the Audit Committee Chair on Auditor Selection, Audit Fees, and Audit Quality

Akram Afsay

Volume 21, Issue 81 , April 2024, Pages 273-306


  The purpose of this study is to examine the relationship between financial expertise and the experience of the audit committee chairman with auditor selection, audit fees, and audit quality. To achieve the research goal, a sample equal to 99 companies listed on the Tehran Stock Exchange during the period ...  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


  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

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


  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

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

  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

  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


  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


  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

Financial Accounting
Management Interpretive Report and Earnings Management: the role of female managers

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

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


  One of the reports that companies are required to publish at the discretion of the Securities and Exchange Organization is the management interpretive report. Therefore, in this research, the relation between the presentation of management interpretative reports by companies and earnings management has ...  Read More

Accounting and various aspects of finance
The relationship between contingency factors and non-financial sustainability performance; The Moderating Role of Managers' Behavioral Dimension

gharibe esmailikia; Mahdis Naseri; Amin Ghanbari

Articles in Press, Accepted Manuscript, Available Online from 28 April 2024


  In the present world a company’s profile is not substantiated purely in relation to financial issues, rather, a need for the inclusion of environmental and social perspectives arises. According to this, there is a rapidly growing level of awareness of social and environmental activities, and this ...  Read More

Accounting and various aspects of finance
The moderating role of competitive strength in the relation between social and environmental performance with financial performance

Mohammad Amri-Asrami; Seyed Kazem Ebrahimi; Hossein Amini

Articles in Press, Accepted Manuscript, Available Online from 28 April 2024


  Compliance with social and environmental responsibilities is one of the requirements of the current competitive era, and the competitiveness pressure of companies in this situation imposes costs on companies that can affect the company's financial performance. In this research, the moderating role of ...  Read More

Accounting and various aspects of finance
Evaluating the performance of employees with the Balanced Scorecard (BSC) approach after the implementation of the electronic money request system (case study: General Treasury Department)

Mohammad Reza nikbakht; mohsen Borzouzadeh Zavareh

Articles in Press, Accepted Manuscript, Available Online from 25 May 2024


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


  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


  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

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

Articles in Press, Accepted Manuscript, Available Online from 16 June 2024


  , an attempt was made to present the theoretical framework of the investigated phenomenon through the interview tool and the ground theory process, during three stages of open, central and selective coding. In this study, 14 people of accounting knowledge experts participated to conduct interviews and ...  Read More

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