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