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