Ph.D., Accounting, 2017, University of Isfahan, Iran
Master’s, Accounting, 2011, California State University, Fullerton
Dr. Eman Momeni joined Northern in August 2020. He previously worked in the public accounting and auditing field for three years in California. Dr. Momeni has more than six years of worldwide professional accounting experience as controller, cost accounting manager, and financial advisor. His Ph.D. research emphasis was "Convergence Effects of International Financial Reporting Standards (IFRS) on Emerging Markets." California State University, Fullerton, from which he earned a master's degree, is a double AACSB-accredited business school in Southern California.
Academic Awards
Sanford Faculty Development Award, Northern State University, 2022
Becker Professional Education Award, California State University, Fullerton, 2010
Courses Taught
Accounting Principles
Advanced Accounting
Cost and Managerial Accounting
Accounting Theory
Forensic Accounting
International Financial Reporting Standards (IFRS)
Research Interests
Convergence effects of international standard setting in accounting
Value relevance and information content of accounting data, and presentation of financial statements
Forensic accounting education
Emerging markets
Publications
Rahrovi, A., Foroghi, D., & Momeni, E. “The Prospect Theory and Managements' Fraud Incentives in Financial Reporting: A Literature Review”. Journal of Forensic and Investigative Accounting (nacva.com). Corresponding author, Accepted in May 2024. Awaiting DOI.
Rahrovi, A., & Momeni, E.“The Impact of Emerging Market’s Microstructure Legislations on Market Efficiency: Evidence from Iran”. Afro-Asian Journal of Accounting and Finance. Corresponding author. Accepted in August 2023, DOI: 10.1504/AAJFA.2023.10063816
Momeni, E., Foroughi, D., & Amiri, H. (2019). “The comparison of value relevance of assets reporting in traditional and restructured balance sheet based on IASB and FASB exposure draft”. Journal of Empirical Research in Accounting, 8(2), 51–70.
Momeni, E., Foroughi, D., & Amiri, H. (2017). “The study of value relevance of disaggregated profitability based on the new framework of financial statements proposed by IASB & FASB, for Tehran Stock Exchange companies”. Journal of Accounting and Auditing Research, 9(33), 24–41.
Conference Presentations
Momeni, E., Behnampour, M. (2024). “A study of Current Modular Contents and Teaching Techniques in Fraud & Forensic Accounting Education, Academicians’ Perspective.” 6th International Conference on Advanced Research in Management, Economics, and Accounting, Prague, Czech Republic. Presenter & Corresponding author.
Rahrovi, A., Foroghi, D., & Momeni, E. (2022). The Prospect Theory and Managements' Fraud Incentives in Financial Reporting: A Literature Review. International Conference on Accounting and Finance, Denver, United States. Co-author and Presenter. Conference Proceeding ISBN: 978-93-90150-32-8
Momeni, E. “Review of Restructured Financial Statement Value relevance based on IASB & FASB ED”, Conference of Accounting and Financial Management, 11 Dec. 2016, Isfahan, Iran.
Momeni, E., Alali, F. “Modeling perspective: Effects of Professional Liability Insurance on Audit Quality”, University of Isfahan Seminar of Accounting and Financial Management, 19 Dec. 2012.
Momeni, E., Foroughi, D. “The Effect of Restructuring Financial Statements on Iranian Financial Reporting”, Research Project for Iranian Accounting Standard Board, 2017.
In Progress Research
“Audit Report Lag and its Contemporary Issues: A Comparative Literature Review”. writing and Submission stage.
“A study of Current Modular Contents and Teaching Techniques in Fraud & Forensic Accounting Education, Academicians’ Perspective.” writing and Submission stage.
The effect of earning co-movement on the reaction coefficient of unexpected profits releases of the companies, under uncertain condition.” Proposal and Data analysis stage.