Research Interests

Financial Reporting Quality, International Financial Reporting Standards, Disclosure Regulation, Philosophy of Science and Research Methods

Selected Publications

Hesarzadeh, R. (2019). Are the individual and collective roles of financial reporting quality measures the same? Evidence in the context of information uncertainty. Spanish Journal of Finance and Accounting, 48(2), 160–202. doi:10.1080/02102412.2018.1469858

Hesarzadeh, R. (2020). Regulatory oversight and managerial ability. Eurasian Business Review, Forthcoming. doi:10.1007/s40821-020-00150-0

Hesarzadeh, R. Rajabalizadeh, J. (2019). Does securities commission oversight reduce the complexity of financial reporting?. Spanish Accounting Review, 23(1), 1–17. doi:10.6018/rcsar.389791

Hesarzadeh, R., & Bazrafshan, A. (2019). CEO ability and regulatory review risk. Managerial Auditing Journal, 34(5), 575–605. doi:10.1108/maj-08-2018-1958

Hesarzadeh, R., & Rajabalizadeh, J. (2019). The impact of corporate reporting readability on informational efficiency. Asian Review of Accounting, 27(4), 489–507. doi:10.1108/ara-11-2018-0203

Hesarzadeh, R., Bazrafshan, A., & Rajabalizadeh, J. (2019). Financial reporting readability: Managerial choices versus firm fundamentals. Spanish Journal of Finance and Accounting, Forthcoming. doi:10.1080/02102412.2019.1668219