Applied Research in Financial Reporting

Applied Research in Financial Reporting

Journal Archive

Journal of Applied Research in Financial Reporting
The Journal of Applied Research in Financial Reporting is a scientific journal with a research-oriented approach, dedicated to the development of knowledge and the publication of research in financial topics, accounting, and financial reporting. The journal is published under the ownership of the Iran Audit Organization.
Additional Information:
• Peer Review Process: Described in the relevant section.
• Journal Type: Scientific–Research (Academic).
• Publication Frequency: Biannual.
• Access: Open access.
• Country of Publication: Iran.• Specialized Scope: All topics relevant to applied research in financial reporting.
• Start of Publication: Autumn–Winter 2012 (1391 Iranian Calendar).
• Review Type: Double-blind peer review with two expert reviewers and one comparative reviewer.
• Initial Review Period: Two working weeks.
• License Number and Date (Ministry of Culture and Islamic Guidance, Press Supervision Board): 3/18/192633, dated 2016/11/21 (1395/09/01).
• Journal Emails: arfr@audit.org.ir and infojarfr@gmail.com

• Article Charges: Free of Charges 

Most Visited Articles
The Relationship between Cash Conversion Cycle and Financial Performance
Earnings Quality and Profitability Forecast
A Diagnostic for Earnings Management Using Changes in Asset Turnover and Profit Margin
Reviewing the Relationship between Financial Reporting Quality and Auditor Opinion in Tehran Stock Exchange
The Relationship between Audit Quality and Artificial and Real Earnings Management
Economic Links and the Effect of Earnings Quality on Market Risk
A Comparative Approach to the Study of Methods for Measuring Earnings Quality
Current Issue: Volume 15, Issue 1 - Serial Number 28, September 2026, Pages 1-500 

Keywords Cloud

  • Corporate Governance
  • Earnings Management
  • Audit Quality
  • Financial Reporting
  • Information Asymmetry
  • Conservatism
  • corporate social responsibility
  • Real Earnings Management
  • Free Cash Flow
  • Cost of Capital
  • Accruals
  • Audit Fee
  • Cost Stickiness
  • Information Disclosure
  • Audit opinion
  • Voluntary Disclosure
  • Fraud
  • fraudulent financial reporting
  • Disclosure Quality
  • Earnings Quality
  • Value Relevance
  • Financial Reporting Quality
  • institutional ownership
  • Timeliness
  • Conditional Conservatism
  • International Financial Reporting Standards
  • Sustainability Reporting
  • Firm Performance
  • Ownership structure
  • Financial Constraints
  • Firm Value
  • social responsibility
  • financial performance
  • Thematic Analysis
  • Operating Cash Flow
  • Bankruptcy
  • Fair Value
  • investment efficiency
  • stakeholder theory
  • information quality
  • corporate sustainability performance
  • Paranoid Reporting
  • Tax Aggressiveness
  • Tax Avoidance
  • Auditor Selection
  • Grounded theory
  • Company life cycle
  • Stock Market Development
  • life cycle
  • Information Risk
  • Forensic Accounting
  • Presentation Format
  • accruals quality
  • trade credit
  • Meta-analysis
  • Judgment and Decision making
  • Cash Flows
  • liquidity
  • age
  • Financial Ratios
  • Transparency of Financial Information
  • Stock Market Prices
  • Investors
  • Information Transparency
  • Accounting Information
  • Cash Flow
  • machiavellianism
  • Auditor Professional Competence
  • Auditing
  • Dividend Policy
  • Sustainability Performance
  • Unconditional Conservatism
  • Capital structure
  • Capital Market
  • Financial Statements Comparability
  • Internal Audit Quality
  • Taxation
  • Transparency in Financial Reporting
  • Economic Development
  • Auditor Reputation
  • product market competition
  • Earnings Forecast
  • Static and Dynamic Approach
  • Cost of Equity Capital
  • size
  • Discretionary accruals
  • Managerial Ability
  • Earnings Response Coefficient
  • value-based management
  • Independence
  • value creation
  • Audit Committee
  • sustainable development
  • Structural Equation
  • Iranian Banking Industry
  • Public Sector
  • Internal Audit
  • readability
  • Future Stock Price Crash Risk
  • Tax aggressive procedures
  • Fuzzy Delphi
  • interest groups
  • Supervisory Power
  • Advocacy Attitudes
  • audit service suppliers
  • Key drivers
  • Probability of Purchasing Auditor\'s Opinion
  • Inventory liquidation costs
  • Dividend Payment
  • Rate of Growth of Profit
  • leadership style
  • growth
  • operating earnings
  • International Financial Reporting Standards (IFRS)
  • Abnormal Future Stock Returns
  • auditor\'s expertise in the industry
  • Variation of the effective tax rate
  • Professional Skepticism
  • Revenue
  • investment sensitivity to cash flow
  • Legal persons
  • Loyalty
  • Structural
  • Treasury Accounting
  • Smoothed Earnings
  • financial fraud
  • Stock Price Synchronization
  • ownership concentration
  • Cash Flow Volatility
  • Flesch Index
  • Regulatory Mechanisms and Managers\' Opportunistic Behavior
  • Normativeness of Disclosure Procedure
  • Accounting Misstatements
  • Disclosure in the Notes to the Financial Statements
  • Continuous learning
  • skill
  • Auditor Objectivity
  • and social mechanisms
  • external monitoring
  • Strategies for Applying Standards
  • Environmental uncertainty
  • well and poor performance
  • auditor
  • Profit margin
  • Forward-Looking Intellectual Capital
  • \"Knowledge
  • Stock Return Volatility
  • Human Resources Barriers
  • Government Ownership
  • Business strategy
  • Intra-industry Connectedness
  • Financial Decision-Making
  • Firm Accountability
  • Integrated Reporting
  • Capital Expenditure
  • market concentration
  • Free Cash Flows
  • Post-Earnings Announcement Drift
  • Altman’s score
  • Theme analysis
  • financial statement comparability
  • Cognitive/Perceptual Assessment
  • financial management
  • Fraud Probability
  • Downside Beta
  • fixing uncertainty
  • Professional Identification
  • Environmental Disclosure Quality
  • optimism
  • Management Characteristics
  • Confirmatory Factor Analysis
  • Enterprise Risk Management base on Financial Reporting
  • Information Need
  • Intra-Industry Information Transfer
  • Affects
  • aggressive Strategy
  • Iranian Accounting Standard No. 35
  • Board Size
  • Springate Model
  • Trade Volume
  • Accrual Generating Process
  • Earnings Persistence and Earnings
  • qualitative research
  • Accounting Standard NO.27
  • Life Cycle Stages
  • Stock Price Informativeness
  • Judgment Accuracy
  • Organizational Culture
  • financial crisis
  • Stock Return Synchronicity
  • Fama and French Five-Factor Model
  • Earnings Quality Measurement
  • Conservative Financial Reporting
  • Persian Gulf Countries
  • Managers\' ability
  • Myopia
  • Profit Sensitivity
  • Upward earnings management
  • Retirement Benefit Plans
  • Competency and Performance of Internal Audit Work