Empirical Research in Accounting

Volume & Issue: Volume 15, Issue 1 - Serial Number 55, April 2025

Research Paper

The Effect of the Number of Members of the Board of Directors who are Members of the Society of Certified Accountants on Reducing the Probability of Fraud in Companies with the Moderating Role of Audit Quality

Pages 1-24

10.22051/jera.2024.47030.3237

Roohalah Seddighi; Jalal Doudkanloy Milan; Shiva Ebrahimi

The Framework for Estimating the Discount Rate of Insurance Contracts based on the International Financial Reporting Standard No. 17

Pages 25-52

10.22051/jera.2024.46871.3234

Ali Rahmani; Leili Niakan; Mahnaz Mahmoudkhani; Alin Avasapian

The Consequences of Disclosing Key audit Matters on Investors' Judgment and Decision-making

Pages 53-84

10.22051/jera.2025.48809.3317

Zohre Heydari; Shahnaz Mashayekh

The Factors Influencing the Money laundering

Pages 85-114

10.22051/jera.2024.47557.3271

Saeedeh Peyvandi; Gholamhossein Golarzi

The Role of Managers' Expectations Stickiness in Changing the Information Content of Current Earnings

Pages 115-144

10.22051/jera.2025.39900.3306

Mohsen Rashidi baqhi

Corporate Social Responsibility and Competitive Strategies: The Moderating Role of Governance Performance and Firm's Performance

Pages 145-184

10.22051/jera.2025.48850.3319

Ghareibeh Esmailikia; Mahdis Naseri

State Ownership and Labor Cost Stickiness: The Role of Free Cash Flows

Pages 185-208

10.22051/jera.2024.47577.3265

Azam Pouryousof; Zahra Masouni Bilondi; Soleil Jafari

The Effect of Internal Auditors' Intention to Whistleblow Unethical Behaviors on Their Judgment and Decision Making Considering the Moderating Role of Organizational Factors

Pages 209-230

10.22051/jera.2024.48098.3295

Fawwaz Khlaif Rashid; Arezoo Aghaei chadegani; Mohammed Sameer Deherieb Al Robaaiy; Mohammad Alimoradi

Audit Quality Criteria and Their Effect on the Characteristics of Profit Sensitivity and Precision

Pages 231-254

10.22051/jera.2024.46030.3197

Soheila Khazami; َAli Vaez; Alireza Jorjor Zadeh

Investigating the Effect of Profit Predictability Criteria and the Relevance of Financial Information on the Readability of Companies' Annual Reports, Using Fogg's Index and Multivariate Regression.

Pages 255-278

10.22051/jera.2024.48619.3311

Mostafa Matinnazar; Naghi Fazeli; Arezoo Khosravani; Amir Yalfani

Journal Archive

Volume 15 (2025)

Issue 1

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)