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
  • Real Earnings Management
  • corporate social responsibility
  • Cost of Capital
  • Accruals
  • Free Cash Flow
  • Audit Fee
  • Voluntary Disclosure
  • Information Disclosure
  • Audit opinion
  • Fraud
  • Financial Reporting Quality
  • Disclosure Quality
  • fraudulent financial reporting
  • Value Relevance
  • Cost Stickiness
  • Earnings Quality
  • institutional ownership
  • Timeliness
  • Conditional Conservatism
  • International Financial Reporting Standards
  • Sustainability Reporting
  • Ownership structure
  • Firm Performance
  • Financial Constraints
  • Thematic Analysis
  • social responsibility
  • Firm Value
  • financial performance
  • Operating Cash Flow
  • Bankruptcy
  • Fair Value
  • investment efficiency
  • stakeholder theory
  • information quality
  • corporate sustainability performance
  • Paranoid Reporting
  • Tax Aggressiveness
  • Tax Avoidance
  • product market competition
  • Auditor Selection
  • Grounded theory
  • Stock Market Development
  • life cycle
  • Information Risk
  • Company life cycle
  • Presentation Format
  • accruals quality
  • trade credit
  • Forensic Accounting
  • 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
  • Unconditional Conservatism
  • Capital structure
  • Capital Market
  • Financial Statements Comparability
  • Internal Audit Quality
  • Taxation
  • Transparency in Financial Reporting
  • Sustainability Performance
  • Auditor Reputation
  • Economic Development
  • 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
  • Dividend Payment
  • Key drivers
  • Probability of Purchasing Auditor\'s Opinion
  • Inventory liquidation costs
  • audit service suppliers
  • 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
  • investment sensitivity to cash flow
  • Loyalty
  • Revenue
  • Legal persons
  • Structural
  • Smoothed Earnings
  • Treasury Accounting
  • 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
  • Accounting Standard NO.27
  • Post-Earnings Announcement Drift
  • 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
  • fixing uncertainty
  • Information Need
  • Intra-Industry Information Transfer
  • Affects
  • aggressive Strategy
  • Board Size
  • Iranian Accounting Standard No. 35
  • Enterprise Risk Management base on Financial Reporting
  • Trade Volume
  • Accrual Generating Process
  • Altman’s score
  • Organizational Culture
  • Stock Price Informativeness
  • Life Cycle Stages
  • Free Cash Flows
  • Judgment Accuracy
  • qualitative research
  • financial crisis
  • Stock Return Synchronicity
  • Fama and French Five-Factor Model
  • Earnings Quality Measurement
  • Conservative Financial Reporting
  • Persian Gulf Countries
  • Managers\' ability
  • Profit Sensitivity
  • Myopia
  • Upward earnings management
  • Retirement Benefit Plans
  • Auditor Search Period