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