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.

Accounting and various aspects of finance
The CEO Authority Effect on Dividend Payout Probability: The Role of Profitability and Cash Flow Volatility

shokrollah khajavi; soraya weysihesar

Volume 20, Issue 79 , December 2023, Pages 1-44


  Dividend policy is one of the most important topics in financial literature. CEOs with a high level of authority are motivated to use dividends payout as a strategy to build a reputation in capital markets, aiming to obtain external financing on favorable terms. However, the expected net value of such ...  Read More

Accounting and various aspects of finance
Audit Quality: Providing a Model and Investigating the Gap between the Current Situation and the Desired Level

AliAkbar Javan; jafar babajani; mohamad marfo; Farokh Barzideh

Volume 20, Issue 79 , December 2023, Pages 45-84


  In this study, by using the Fuzzy Delphi research methodology and getting the expert opinions, it was tried to identify indicators for improving audit quality approved by experts in order to design a suitable model for the Economy of IRAN by utilizing a confirmatory factor analysis model. Also in this ...  Read More

Accounting report
Investigating the Effect of Change in Loan Loss Provisioning Method on Financial Reporting Quality of Banks

Mohammad Soleymani; Mohammad Arabmazar Yazdi; MohammadHosien SafarZade; Javad Shekarkhah

Volume 20, Issue 79 , December 2023, Pages 85-123


  This study aims to investigate how a change in the accounting method of calculating bank loan loss provisions affects financial reporting quality of banks. In doing so, the current theoretical literature on the topic of the research has been described and the conflicting arguments in the previous research ...  Read More

Accounting and various aspects of finance
Managerial Overconfidence, Firm’s Profitability, and its Predictability

Mehdi Nikravesh

Volume 20, Issue 79 , December 2023, Pages 125-163


  This study examines the effect of firms’ chief executive officers’ overconfidence on their firms’ profitability and the predictability of this profitability. The study tests hypotheses regarding the significant positive impact of chief executive officers' overconfidence on profitability ...  Read More

Accounting and various aspects of finance
Identification of Non-Fragile Variables Affecting Tax Audit Quality

Mohammad Hassanjani Khoshkroudi; Iman Dadashi; Bahram Mohseni maleki rastaghi; Hamidreza Gholamnia roshan

Volume 20, Issue 79 , December 2023, Pages 165-203


  The aim of this study is to develop a comprehensive model that identifies the non-fragile variables affecting the quality of tax audit. We analyzed 511 tax files from Mazandaran province in the period spanning 2012 and 2021. Initially, through interviews with experts and literature, 64 factors affecting ...  Read More

Financial Accounting
Phenomenological Exploring of the Lived Experiences of Candidates Participating in the CPA Exam

Sajad Naghdi; Roghayye Jeddi

Volume 20, Issue 79 , December 2023, Pages 205-243


  The willingness of accountants to participate in the certified public accountant (CPA) exam has led to a highly competitive and challenging environment. Therefore, the aim of this research is to explore the lived experiences of CPA candidates. Given the psychological orientations, the unique scientific ...  Read More

Accounting and various aspects of finance
Evaluation of Challenging Areas of Accrual Accounting Implementation in the Public Sector

Ahmad Mahdavi; Ali Zabihi; Abassali Pouraghajan

Volume 20, Issue 79 , December 2023, Pages 245-282


  The purpose of this research is to evaluate the challenging areas of accrual accounting implementation in the General Department of the Ministry of Economy and Finance of Mazandaran province. The methodology of this study is mixed. In the qualitative part, through systematic screening, the challenging ...  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

Financial Accounting
Audit committee performance evaluation model: indicators and importance of each

Alireza Javadipour; jafar babajani; Ghasem blue; vajhollah ghorbanizadeh

Articles in Press, Accepted Manuscript, Available Online from 12 August 2023


  Due to the lack of comprehensive research in the country in order to provide a model to evaluate the performance of the audit committee, the present research has addressed this issue and a practical model for the use of the activities of the audit committee has been presented.Method: The research method ...  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

The role of litigation risk, information asymmetry and economic uncertainty in explaining audit fee

mandana taheri; ghasem blue; ramin parvarpour

Articles in Press, Accepted Manuscript, Available Online from 25 November 2023


  Information asymmetry and economic uncertainty are features of the capital market in today's complex business environment, which increase audit risk and litigation risk, and can be effective in explaining audit fees. The purpose of this research is to investigate the role of legal claims risk, information ...  Read More

Financial Accounting
Identifying and Ranking the Sustainability Evaluation Indicators of Iranian Pension Funds

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

Articles in Press, Accepted Manuscript, Available Online from 09 December 2023


  Pension funds in Iran use 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 issue is ...  Read More

Financial Accounting
Role of Management of Working Capital Items in Explaining the Operational Efficiency of Companies Listed on the Tehran Stock Exchange

Behrooz Badpa; sohrab osta; Fatemeh Darvish-Hoseini

Articles in Press, Accepted Manuscript, Available Online from 02 January 2024


  Working capital management is crucial for business growth and survival as it maximizes enterprise value and shareholder wealth, thereby maintaining competitive conditions and optimal performance. This study identified and explained accounting variables determining operational efficiency (OE) of the companies ...  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

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


  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 ...  Read More

Accounting and various aspects of finance
Audit Engagement Quality Control Review Process

Mehri Bakhteyari; Javad Rezazadeh; kumars Biglar

Articles in Press, Accepted Manuscript, Available Online from 27 January 2024


  The implementation of the engagement quality control review (EQCR) by the engagement quality control reviewer has been considered as one of the key elements of quality control in the auditing standards and its implementation is required in the audit of companies listed on the stock exchange. In this ...  Read More

Financial Accounting
Evaluation Matrix of Perspective on the Driving Forces of Legacy Accounting

Fatemeh Jalali Gorgani; Hasan Valiyan; Mohammadreza Abdoli; mehdi safari gerayli; Mohammad Mehdi Hossini

Articles in Press, Accepted Manuscript, Available Online from 27 January 2024


  The purpose of this study is evaluation matrix of perspective on the driving forces of legacy accounting. In this study, in terms of the methodological goal, this study is exploratory and from the perspective of the result, it is placed in the category of applied research. Due to the multiplicity of ...  Read More

Financial Accounting
COVID-19, Accruals Quality and Cost of Debt

Abas Aflatooni; kefsan mansouri; Zahra Nikbakht

Articles in Press, Accepted Manuscript, Available Online from 30 January 2024


  The accounting information quality and its relationship with financing decision-making is one of the important issues which attract interest from researchers. However, how the accounting information quality affects financing costs during the COVID-19 pandemic is a topic that has not been considered in ...  Read More

Accounting report
Discovery of Audit Distortions and Financial reporting readability; Emphasis on the moderating role of managers' ability

Mahdi Saghafi; Azam Pouryousof; Ali Shirzadi

Articles in Press, Accepted Manuscript, Available Online from 05 February 2024


  In this research, the relationship between the discovery of audit distortions and the readability of financial reports has been investigated, as well as the moderating effect of management ability on this relationship. This research is practical in terms of its purpose, and the correlation method is ...  Read More

Financial Accounting
A bibliometric analysis of financial distress research: Current status, emerging trends

mohamad marfo; Mohammad javad Salimi; iman Raeesi Vanani; mojtaba alifamian

Articles in Press, Accepted Manuscript, Available Online from 05 February 2024


  Purpose-The rapid development of technology and extensive environmental changes has accelerated economic growth and the increasing competition of enterprises has restricted access to profit and increases the probability of enterprises ' financial distress. Due to the effects of high costs of financial ...  Read More

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