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 14, Issue 2 - Serial Number 27, March 2026, Pages 1-500 

Keywords Cloud

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