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
  • Conservatism
  • Information Asymmetry
  • Cost of Capital
  • corporate social responsibility
  • Accruals
  • Free Cash Flow
  • Real Earnings Management
  • Audit opinion
  • Cost Stickiness
  • Earnings Quality
  • Information Disclosure
  • Audit Fee
  • Financial Reporting Quality
  • Voluntary Disclosure
  • Fraud
  • Value Relevance
  • fraudulent financial reporting
  • Disclosure Quality
  • Thematic Analysis
  • Conditional Conservatism
  • Timeliness
  • International Financial Reporting Standards
  • Sustainability Reporting
  • Firm Performance
  • institutional ownership
  • Financial Constraints
  • Ownership structure
  • Firm Value
  • social responsibility
  • financial performance
  • Operating Cash Flow
  • Bankruptcy
  • Fair Value
  • investment efficiency
  • Auditing
  • Stock Market Development
  • information quality
  • corporate sustainability performance
  • stakeholder theory
  • Tax Avoidance
  • Auditor Selection
  • Grounded theory
  • Company life cycle
  • Internal Audit
  • life cycle
  • Information Risk
  • Forensic Accounting
  • Presentation Format
  • accruals quality
  • trade credit
  • Meta-analysis
  • Judgment and Decision making
  • Cash Flows
  • liquidity
  • age
  • Financial Ratios
  • Transparency of Financial Information
  • Stock Market Prices
  • Investors
  • Information Transparency
  • Accounting Information
  • Paranoid Reporting
  • machiavellianism
  • Auditor Professional Competence
  • Sustainability Performance
  • Dividend Policy
  • Cash Flow
  • Unconditional Conservatism
  • Capital structure
  • Capital Market
  • Financial Statements Comparability
  • Internal Audit Quality
  • Taxation
  • Transparency in Financial Reporting
  • value-based management
  • Auditor Reputation
  • product market competition
  • Earnings Forecast
  • Static and Dynamic Approach
  • Cost of Equity Capital
  • size
  • Discretionary accruals
  • Economic Development
  • Managerial Ability
  • Earnings Response Coefficient
  • Public Sector
  • Independence
  • value creation
  • Structural Equation
  • Tax Aggressiveness
  • Audit Committee
  • sustainable development
  • Iranian Banking Industry
  • readability
  • Future Stock Price Crash Risk
  • Tax aggressive procedures
  • Fuzzy Delphi
  • audit service suppliers
  • Supervisory Power
  • Advocacy Attitudes
  • Dividend Payment
  • Key drivers
  • Probability of Purchasing Auditor\'s Opinion
  • Inventory liquidation costs
  • interest groups
  • Rate of Growth of Profit
  • operating earnings
  • growth
  • leadership style
  • Professional Skepticism
  • Abnormal Future Stock Returns
  • auditor\'s expertise in the industry
  • Variation of the effective tax rate
  • Treasury Accounting
  • Legal persons
  • Loyalty
  • investment sensitivity to cash flow
  • Revenue
  • 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
  • \"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
  • Stock Price Informativeness
  • 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
  • Management Characteristics
  • Confirmatory Factor Analysis
  • fixing uncertainty
  • Information Need
  • Intra-Industry Information Transfer
  • Affects
  • aggressive Strategy
  • Board Size
  • Iranian Accounting Standard No. 35
  • Springate Model
  • Trade Volume
  • Accrual Generating Process
  • Altman’s score
  • Judgment Accuracy
  • Accounting Standard NO.27
  • Life Cycle Stages
  • Free Cash Flows
  • Organizational Culture
  • 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
  • auditor
  • Retirement Benefit Plans
  • Competency and Performance of Internal Audit Work