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. Yet, the journal does not charge any fee for reviewing, processing, and publishing research papers from the authors or from the research institutes and organizations. All the mentioned processes for paper publication are sponsored by Allameh Tabataba’i University Press.  

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

Earnings Management and Tone and Complexity of the Audit Reporting

elahe sadat hosseini; Mozaffar Jamalianpour

Volume 19, Issue 73 , April 2022, Pages 1-26


  Since the auditor's information tool is the audit report, the language and wording used in this report are critical. Although the auditor's report has improved over time, it still suffers from problems. Therefore, audit reports must be prepared carefully to reduce misconceptions as much as possible. ...  Read More

Accounting and various aspects of finance
The Impact of Corporate Governance Mechanisms on the Relationship between managers ' expectations stickiness & Future stock returns

nahid mohamadi; mehdi baharmoghadam; omid pourheidari

Volume 19, Issue 73 , April 2022, Pages 27-56


  Predicting stock rates and securities pricing is one of the most important issues in financial markets. The information provided by managers in corporate financial statements helps investors make optimal decisions. The value of this information depends on their accuracy and correctness, and managers' ...  Read More

Financial Accounting
The Firm’s Business Strategy, Cash Holdings and its Speed of Adjustment

Abbas Aflatooni; Zahra Nikbakht; Kefsan Mansouri

Volume 19, Issue 73 , April 2022, Pages 57-84


  The existence of firms' excess cash causes resources to stagnate and, cash deficit causes loss of investment opportunities. Therefore, firms generally try to maintain an optimal level of cash holdings. In addition, firms attempt to quickly correct any deviations from the optimal level of cash holdings. ...  Read More

Financial Accounting
The Effect of Comparability of Financial Statements and the Opacity in Financial Reporting on the Value Relevance of Earnings and Book Value per Share

Narges Hamidian; Golnaz Eshaghi

Volume 19, Issue 73 , April 2022, Pages 85-115


  The relevance and usefulness of accounting information can be measured by the simultaneous relationship between accounting information, returns or stock market prices. The Comparability of accounting information, as a qualitative feature of information, increases the value relevance of accounting information. ...  Read More

Accounting and various aspects of finance
Investigating the Relationship between Audit Expectation Gap and Investor Confidence: Examine the role of auditor’s improved level of communication

farzad eivani; hadis abdi; farshid kheirollahi; mehri alimoradi

Volume 19, Issue 73 , April 2022, Pages 117-149


  The purpose of this study was to investigate the relationship between the audit expectation gap and investor confidence, also to investigate the role of the auditor’s improved level of communication on this relationship. To investigate this effect and a model with higher order constructs using ...  Read More

Financial Accounting
Analysis of Earnings Quality in the Board Relations Network

Reza Taghizadeh; Mohammad Abdzadeh Kanafi; alieh ghermezi

Volume 19, Issue 73 , April 2022, Pages 151-175


  This study examines earnings quality in the relations network of the board of directors of companies in the Iranian stock market in the period 2011 to 2020. This study has a quantitative approach that is post-event in terms of implementation. Furthermore, it is based on graphic techniques on graph theory. ...  Read More

Financial Accounting
Losses Firm's Related Party Transaction and Unexpected Auditing Fees; Testing the Adjustment Effect of Corporate Ownership Structure

Mohammad Khatiri; Ali Ghasemi; Mahtab Darvishtabar Ahmad Chali; Omid Mehri Namak Avarani

Volume 19, Issue 73 , April 2022, Pages 177-205


  The present study investigates the effect of ownership structure in adjusting relationship between related party transactions and unexpected audit fees in loss-making companies. In this way and order to achieve research objectives; Data of 71 companies were extracted for a ten-year period from the beginning ...  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 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

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 and various aspects of finance
Investigating the effect of financial distress and growth opportunities on accounting conservatism with the role of adjusting management overconfidence

mehdi heidari; Alireza Aliakbarlou; Ebrahim Khakpour Heydaranlou

Articles in Press, Accepted Manuscript, Available Online from 20 December 2021


  Conservatism is an action that is used in conditions of uncertainty and limiting management optimistic behaviors to increase the reliability of financial statements. Financial distress and growth opportunities are among the factors that can improve the level of accounting conservatism. Meanwhile, managers' ...  Read More

Accounting and various aspects of finance
The effect of political connections on corporate investment and investment efficiency

javid yarahmadi; Mosa Bozorg Asl; mohammad ebrahimi noudeh

Articles in Press, Accepted Manuscript, Available Online from 13 April 2022


  This research has been conducted with the aim of experimental test of the effect of political relations on the amount of investment of companies and its efficiency in the period of 2012 to 2019 of companies listed in the Tehran Stock Exchange. The method of data collection is archival and reference to ...  Read More

Accounting report
An Accruals Quality Model: A Group Method of Data Handling Approa

Ali Saqafi; Ghasem Blue; HosseinAli Sohrabi Varzaneh

Articles in Press, Accepted Manuscript, Available Online from 17 April 2022


  Development of Earnings quality measures, especially Accruals quality measures, has been a critical line of research over more than three decades. Literature indicates that linear-regression-based measures are subject to (suffer from) significant estimation error in non-discretionary accruals estimation. ...  Read More

Status of Establishment of Internal Control System in Iranian Banks

Seyyed Morteza Mortazavi; Javad Shekarkhah; jafar babajani

Articles in Press, Accepted Manuscript, Available Online from 11 June 2022


  A system of effective internal controls is a foundation for the safe and sound operation of banks and helps management to safeguard bank's resources and interests. Since improving performance of internal control system requires recognizing its current status, in this study, an attempt has been ...  Read More

Accounting and various aspects of finance
The Effect of Comparability of Financial Information on the Financial Reporting Timeliness with emphasis on the moderating role of stock price ambiguity

younes Badavar Nahandi; قادر Babaei

Articles in Press, Accepted Manuscript, Available Online from 15 June 2022


  Financial information comparability among peer firms in the same industry reflects the similarity and the relatedness of firms’ operating environments and financial reporting. The main aim of this study is surveying the effect of financial information comparability on financial reporting timeliness ...  Read More

Accounting and various aspects of finance
The effect of green innovation and environmental management accounting on financial, environmental and economic performance of the company

mohammad namazi; Zahra Khorramdel Masouleh

Articles in Press, Accepted Manuscript, Available Online from 20 June 2022


  The purpose of this study is to investigate the effect of green product innovation and green process innovation on company's financial, environmental and economic performanc. The mediating role of environmental management accounting on the relationship between product and green process innovation ...  Read More

Use of expertise services in auditing, challenges, and

Seyed Ali Hosseini; zahra masoumi Bilondi

Articles in Press, Accepted Manuscript, Available Online from 20 June 2022


  The recent welcome of companies to capital increases from revaluations has highlighted the role of experts, and increasing trust on the work of experts has led to concerns about audit quality. The aim of this study is to identify the challenges and barriers to using expertise services in auditing and ...  Read More

Accounting tools
The Design of The Internal Audit implementation Model in The Iranian Public Sector Institutions

jafar babajani; Farrokh Barzideh

Articles in Press, Accepted Manuscript, Available Online from 28 June 2022


  Public Sector Internal Audit, by delivering reliable and consulting services in line with improvement and eliminate challenges can support organizations to achieve goals and provide better services. The purpose of this study is to provide a model for the establishment of internal audit in the public ...  Read More

Accounting report
Companies Experiences in Applying IFRS in Iran

Ali Rahmani; Azam Valizadeh Larijani; Elham Rabihavi

Articles in Press, Accepted Manuscript, Available Online from 19 July 2022


  The need for a set of qualified accounting standards has led to the development of international financial reporting standards. like many other countries globally, Iran has adopted these standards and required their application in a group of capital market companies. The main purpose of this study is ...  Read More

Financial Accounting
The Role of Left Tail Risk in Explaining the Idiosyncratic Volatility Puzzle

darioush foroughi; mahshid shahrzadi

Articles in Press, Accepted Manuscript, Available Online from 31 July 2022


  The Aim of this study is to introduce the left tail risk as a driver for creating idiosyncratic volatility and explainer the negative returns due to high unsystematic volatility. In addition, the present study is trying to determine how the idiosyncratic volatility puzzle occurs. In this study, univariate ...  Read More

Financial Accounting
The Effect of Government Ownership on Relationship between Information Competition and Earning Persistence

rahim bonabi ghadim; Seyed Hosein Sajadi

Articles in Press, Accepted Manuscript, Available Online from 31 July 2022


  Today, information competition space, as an external importance mechanism, affects the company's management system and stable performance and government ownership in both complementary and destructive aspects can affect this impact. The purpose of this study is to investigate the effect of government ...  Read More

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