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