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

Keywords Cloud

  • Corporate Governance
  • Earnings Management
  • Audit Quality
  • Information Asymmetry
  • Financial Reporting
  • Conservatism
  • Accruals
  • Cost of Capital
  • Real Earnings Management
  • corporate social responsibility
  • Free Cash Flow
  • Audit opinion
  • Value Relevance
  • Earnings Quality
  • Cost Stickiness
  • fraudulent financial reporting
  • Fraud
  • Voluntary Disclosure
  • Information Disclosure
  • Disclosure Quality
  • Audit Fee
  • Financial Reporting Quality
  • institutional ownership
  • Timeliness
  • social responsibility
  • International Financial Reporting Standards
  • Financial Constraints
  • financial performance
  • Firm Performance
  • Conditional Conservatism
  • Sustainability Reporting
  • Ownership structure
  • Earnings Response Coefficient
  • Bankruptcy
  • liquidity
  • Structural Equation
  • Economic Development
  • life cycle
  • Tax Aggressiveness
  • Stock Market Prices
  • value creation
  • Stock Market Development
  • Managerial Ability
  • Internal Audit Quality
  • Transparency of Financial Information
  • Iranian Banking Industry
  • Judgment and Decision making
  • trade credit
  • Investors
  • Information Transparency
  • stakeholder theory
  • value-based management
  • Capital structure
  • Financial Ratios
  • Future Stock Price Crash Risk
  • accruals quality
  • information quality
  • Public Sector
  • Internal Audit
  • Auditor Professional Competence
  • Fair Value
  • Operating Cash Flow
  • Auditing
  • Cash Flows
  • Auditor Selection
  • Meta-analysis
  • machiavellianism
  • Taxation
  • Audit Committee
  • Accounting Information
  • product market competition
  • size
  • Dividend Policy
  • Financial Statements Comparability
  • Forensic Accounting
  • corporate sustainability performance
  • Transparency in Financial Reporting
  • Sustainability Performance
  • Auditor Reputation
  • Company life cycle
  • age
  • Unconditional Conservatism
  • Presentation Format
  • Static and Dynamic Approach
  • Information Risk
  • Cost of Equity Capital
  • sustainable development
  • Discretionary accruals
  • Tax Avoidance
  • Earnings Forecast
  • Grounded theory
  • Firm Value
  • Cash Flow
  • financial management
  • Stationary
  • Compensation
  • Business Cycle
  • Predictability
  • Gap Analysis
  • Structural
  • Financial risk
  • Firm Life Cycle
  • Performance Evaluation
  • Cash
  • information and communication technology
  • Accounting Standards
  • Balanced Scorecard
  • Organizational Culture
  • Islamic approach
  • Board of Directors
  • Behavioral Finance
  • CAPM
  • marketing capability
  • Company Size
  • Stakeholders
  • Stock Price Crash Risk
  • Liquidity risk
  • Capital Market
  • Bankruptcy Risk
  • Insurance Industry
  • financial fraud
  • Linear Model
  • Bank
  • Big Data
  • Theme analysis
  • Value Relevance Studies
  • banking
  • Legal persons
  • Market Efficiency
  • Machine Learning
  • leadership style
  • Performance Indicators
  • Persian Gulf Countries
  • regulatory mechanism
  • Field of Study
  • Anchoring
  • Persistence
  • Stock Return Volatility
  • quantile regression
  • beta
  • Environmental Reporting
  • Financing
  • social psychology
  • financial stability
  • Reliability
  • research and development
  • Implied cost of capital
  • Method of Cash Flows
  • Audit Profession
  • Membership in Iranian Official Auditors Association and Reasonable Assurance
  • ownership concentration
  • Auditing ranking
  • ROA: Return on Assets & Liquidity
  • Ethical Values
  • Auditor Change
  • Social Reporting
  • Loyalty
  • Accountability
  • Social trust
  • Return on Assets
  • Overinvestment
  • Tehran Stock Exchange
  • Economic Value Added
  • Quality of Accruals
  • Accuracy of Financial Information
  • path analysis
  • risk perception
  • Earnings Persistence
  • Audit Report Delay
  • Optimal Investment
  • Auditor Opinion
  • Underinvestment
  • Environmental Disclosure Quality
  • Tax aggressive procedures
  • investors expected returns
  • Uncertain Through Tax Positions
  • Variation of the effective tax rate
  • Internet-based Corporate Disclosure Index
  • Revenue
  • Corporate Governance Structure
  • Capital Market Development
  • Myopia
  • Stock Price Informativeness
  • Aggressive Financial Reporting
  • Panel Unit Root Tests
  • Profitability Measures
  • Earnings
  • optimism
  • Good Governance
  • performance
  • Systematic risk
  • Mean-reverting Behavior
  • SEC
  • Stochastic Behavior
  • Feature selection
  • Management Errors
  • operating earnings
  • Estimation Risk *
  • total accruals
  • Thematic Analysis