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 14, Issue 2 - Serial Number 27, March 2026, Pages 1-500 

Keywords Cloud

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