Empirical Research in Accounting

Volume & Issue: Volume 13, Issue 4 - Serial Number 50, January 2023

Research Paper

The Trend of Comparability of Financial Reporting in the Countries of Iran and the United Arab Emirates and the Effective Factors on it

Pages 1-30

10.22051/jera.2023.45249.3171

Younes Ekhtiari; Sayyed Hossein Sajjadi; Mohammad Hossein Safarzadeh

The Moderating Effect of Managers' Ability on the Relationship between Tax Avoidance and Firm Value in the Framework of Agency Problems

Pages 31-54

10.22051/jera.2023.43504.3128

Shokrollah Khajavi; Ali Ghayouri moghaddam; Pouria Nematollahi

Identifying and Analyzing the Drivers for Graduates of other Fields to Change Their Fields to Accounting in Master's Degree

Pages 55-82

10.22051/jera.2023.45189.3176

Mohammad Borhani mojdehi; Sajad Naghdi; Vahid Ahmadian; Alireza Fazlzadeh

The Effect of Social Responsibility Performance on the Relationship between Tax Planning and Corporation Value

Pages 83-110

10.22051/jera.2023.42972.3104

Hanieh Hekmat; Vahid Heydarzadeh; Shokoufeh Alizadeh

Investigating the Impact of Corporate Governance and Company Strategy on the Performance of Family-Owned Companies

Pages 111-142

10.22051/jera.2023.40593.3131

Maryam Barzegar; Seyed Mostafa Alavi Alavi

The Impact of CEO Narcissism on Tax Avoidance with an Emphasis on Internal Control Systems

Pages 143-164

10.22051/jera.2023.43202.3112

Reza Jamei; Armin Sohrabi

Explanation of the Audit's Opinion Quality Model based on Moral Intelligence, Spiritual Intelligence and Behavioral Background of Audit Partners

Pages 165-194

10.22051/jera.2023.42626.3088

Zahra HemmasianKashani; Zohreh Hajiha

Investigating the Relationship between the Dimensions of Organizational Culture and the Size of Audit Firms with Auditors’ Judgment and Decision Making

Pages 195-220

10.22051/jera.2023.42017.3057

Mina Rezaie; Arezoo Aghaei chadegani; Ehsan Kamali

Exploring the Relationship between Corporate Reputation, Employer Branding, and Corporate Social Responsibility

Pages 221-244

10.22051/jera.2023.44319.3149

Ali Azhdari; Mahdi Nazemi Ardakani; Elahe Taghian omani

Content Framework of Creative Accounting Stimuli based on Rapidminer Clustering Technique: Implementation of Hartigan-Wong Algorithm

Pages 245-276

10.22051/jera.2023.43032.3108

Mehdi Kalantari; Hasan Valian; Mohammadreza Abdoli; Maryam Shahri

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)