Meta-Analysis of Empirical Deficiencies in Iran Accounting Researches

Purpose – The purpose of this paper is to unfold some challenges and deficiencies of papers published in Iran through scrutinizing some popular journals in accounting filed, in three leading journals in Iran including accounting and audit studies , financial accounting and audit research and accounting empirical research , during 2012 to 2015.Design/methodology/approach - This paper is an archival work analyzing Two hundred sixty four (264) papers published in three leading journals in Iran.Findings – The study finds that 92.4 percent of studied papers are not justified sample period selection which shows that Iran scholars do not consider this attribute in paper writing. 28.8 percent of studied papers manifest economic significance, 90.5 percent applied regression models often without refereeing to the mentioned issues. 29.5 percent, provide relatively full covered conclusion section. 54.2 percent concisely refer to all sections of conclusion and 16.3 percent are very concise and replicated and only 11 percent do not reject null hypothesis.Research implications - Regarded to potential deficiencies encounter accounting research, it is crucial to understand these deficiencies and try to cover them in future accounting researches, because, as we know a powerful accounting research will lead to strong accounting theories which in turn, will result in strong accounting standards improving financial accounting reporting environment.Originality/value – This study is the first one which tries to analyze the content of accounting researches published in three most popular journals in Iran. Deficiencies considered in this study are: period of research justification, economic interpretation, analysis, conclusions, and bias to null hypothesis

Keywords:

Meta Analysis - Accounting Research , Deficiency , Empirical Research , Iran