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