Empirical Research in Accounting

Volume & Issue: Volume 13, Issue 2 - Serial Number 48, August 2023, Pages 1-281

Full issue file

Research Paper

The Association between Related-party Transactions and the Existence of Distortions in Financial Statements and the Financial Reporting Quality: The Role of Restatements and Accrual Estimation Errors

Pages 1-26

10.22051/jera.2023.42772.3094

Majid Rastegarpouyani; Hosein Etemadi; Mansour Momeni

Investigating the Scientific Production of Iranian Accounting Faculty Members in Scopus from 2006-2021 through a Scientometric Approach

Pages 27-54

10.22051/jera.2023.42176.3068

Zahra Dianati Deilami; Davoud Haseli; Ameneh Maleki

A New model for Measuring the Readability of Financial Reports and Management obfuscation Hypothesis

Pages 55-78

10.22051/jera.2023.41097.3031

Javad Shekarkhah; Mohammad Marfou; Hamed Abdi

Explaining the Effect of Integrated Business Model Disclosure on the Quality and Usefulness of Accounting Information with the Mediating Role of the Corporate Characteristics

Pages 79-108

10.22051/jera.2023.42211.3067

Gahfur Sharifzadeh; Ghodratalah Barzagar; Yahya Kamyabi

Designing an Occupational Flu Model in the Auditing Profession Using anInterpretive Structural Approach

Pages 109-134

10.22051/jera.2023.39264.2985

Masoud Therinia

Designing Accounting Education Model at the Third and Fourth-Generation Universities

Pages 135-156

10.22051/jera.2021.35226.2816

Mahsa Ghafarian Ghadim; Gholamreza Kordestani; Rohullah Bayat

Mental Accounting and Financial Reporting Quality using Simultaneous Equations

Pages 157-182

10.22051/jera.2023.37681.2977

Sanaz Vatandoost silab; Sahar Sepasi; Javad Rezazadeh

Investigating the Relationship between Mental Accounting of Income Tax and VAT with Tax Compliance

Pages 183-208

10.22051/jera.2023.41945.3078

Mansour Mehrabiyan; Ahmad Khodami pour; Omid Pourheidari

The Impact of Need for Cognition and Ethical Capacity on Auditor's Objectivity

Pages 209-234

10.22051/jera.2020.29746.2627

Sedigheh Peikarnegar qalehroudkhani; Bahman Banimahd; Sina Kheradyar; Hamidreza Vakilifard

The Effect of Hidden Curriculum on Research Ethics in Accounting Students

Pages 235-260

10.22051/jera.2023.37270.2910

Alireza Momtazian; Hossein Rajabdorri

Journal Archive

Volume 14 (2024)

Volume 13 (2023)

Volume 12 (2022)

Volume 11 (2021)

Volume 10 (2020)

Volume 9 (2019)

Volume 8 (2018)

Volume 7 (2017)

Volume 6 (2016)

Volume 5 (2015)

Volume 4 (2014)

Volume 3 (2013)

Volume 2 (2012)

Volume 1 (2011)