Analysis and Critique of the Methodology of Researches on Earnings Quality in Iran

Profit quality is not a well-defined fixed concept that can be achieved easily, but it is a relative concept that is dependent on different perspectives and views. There are different views about assessing profit quality and its definition in various studies in the literature, each looking at various aspects of profit quality in relation to certain financial variables. The aim of the present study is to explore the methodologies used in studies on profit quality conducted in Iran. To this end, 23 articles published in reputable domestic journals were reviewed. The results showed that profit quality studies conducted in Iran are highly diverse in terms of their topics and they have come up with outstanding findings. It should be also acknowledged that there is a considerable gap between studies published in valid domestic and foreign journals in terms of methodology