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
Investigation the Relationship between Performance Evaluation Criteria and Corporate Value
Mediator Role of Government Ownership on Relationship between Real Earnings Management and Future Performance
Current Issue: Volume 14, Issue 1 - Serial Number 26, September 2025, Pages 1-500 

The impact of oil price uncertainty on audit fees: evidence from energy industries.

Pages 89-118

10.22034/arfr.2025.486952.2089

Sajad Nagdi, Saba Mohammadi, Elahe Salmanzadeh Aghdam, Alireza Fazlzadeh, Vahid Ahmadian

Keywords Cloud

  • Corporate Governance
  • Earnings Management
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  • Information Asymmetry
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  • corporate social responsibility
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  • Information Disclosure
  • Audit opinion
  • Fraud
  • International Financial Reporting Standards
  • financial performance
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  • Forensic Accounting
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  • Transparency in Financial Reporting
  • Cash Flows
  • Meta-analysis
  • Economic Development
  • Grounded theory
  • Capital structure
  • Company life cycle
  • Public Sector
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  • Iranian Banking Industry
  • Earnings Forecast
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  • Internal Audit
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  • Bank
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  • non-discretionary accruals
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  • regulatory mechanism
  • Machine Learning
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  • beta
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  • ROA: Return on Assets & Liquidity
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  • Variation of the effective tax rate
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  • Audit Report Delay
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  • Stochastic Behavior
  • Cash conversion cycle
  • Earnings
  • optimism