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


Article View


PDF Download


View Per Article


PDF Download Per Article


Number of Submissions


Rejected Submissions


Reject Rate


Accepted Submissions


Acceptance Rate


Time to Accept (Days)


Number of Indexing Databases


Number of Reviewers


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.

Audit Quality
The Role of Litigation Risk, Information Asymmetry and Economic Uncertainty in Explaining Audit Fee

Mandana Taheri; Ghasem Blue; Ramin Parvarpour

Volume 20, Issue 80 , February 2024, Pages 1-33


  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
A Bibliometric Analysis of Financial Distress Research: Current Status, Emerging Trends

Mohamad Marfo; Mohammad javad Salimi; Iman Raeesi Vanani; Mojtaba Alifamian

Volume 20, Issue 80 , February 2024, Pages 35-79


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

Accounting tools
Audit Engagement Quality Control Review Process

Mehri Bakhteyari; Javad Rezazadeh; kumars Biglar

Volume 20, Issue 80 , February 2024, Pages 81-130


  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
COVID-19, Accruals Quality and Cost of Debt

Abbas Aflatooni; Kefsan mansouri; Zahra Nikbakht

Volume 20, Issue 80 , February 2024, Pages 131-164


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

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

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

Volume 20, Issue 80 , February 2024, Pages 165-213


  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. The participants in the qualitative ...  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

Volume 20, Issue 80 , February 2024, Pages 215-254


  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
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

Volume 20, Issue 80 , February 2024, Pages 255-287


  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

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

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

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

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

Mehdi Dasti; Mohammad Firouzian Nezhad; Ali Mahmoodi

Articles in Press, Accepted Manuscript, Available Online from 04 March 2024


  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 report
Drivers of corporate water reporting

Fatemeh Asnad; Hossein Fakhari

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


  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 aim of the current research is to explain the determinants ...  Read More

Accounting tools
Evaluation of Effective Criteria on the Desirability of Financial Stability Integration based on the Comparison of Metaheuristic Algorithms: Case Study of Banks Listed in Tehran Stock Exchange

Zahra Jafari; Rahim Bonabi Ghadim; Rasoul Abdi

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


  The purpose of this research is evaluation of effective criteria on the desirability of financial stability integration based on the comparison of metaheuristic algorithms banks listed in Tehran Stock Exchange. This study is considered to be a combined and applied methodology. In this way, firstly, through ...  Read More

Financial audit
The Effect of Financial Expertise and Experience of the Audit Committee Chair on Auditor Selection, Audit Fees and Audit Quality

اکرم afsay

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


  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. In order to achieve the goal of the research, a sample equal to 99 companies admitted to the Tehran Stock Exchange ...  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

Keywords Cloud

Related Journals