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
Investigation the Relationship between Performance Evaluation Criteria and Corporate Value
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
  • corporate social responsibility
  • Free Cash Flow
  • Cost of Capital
  • Accruals
  • Real Earnings Management
  • Audit Fee
  • Value Relevance
  • Earnings Quality
  • Disclosure Quality
  • Financial Reporting Quality
  • Voluntary Disclosure
  • Fraud
  • Information Disclosure
  • Audit opinion
  • fraudulent financial reporting
  • Cost Stickiness
  • Thematic Analysis
  • Conditional Conservatism
  • Timeliness
  • Firm Performance
  • Sustainability Reporting
  • International Financial Reporting Standards
  • Ownership structure
  • Financial Constraints
  • institutional ownership
  • Firm Value
  • financial performance
  • social responsibility
  • Presentation Format
  • Operating Cash Flow
  • Bankruptcy
  • investment efficiency
  • Tax Aggressiveness
  • Auditing
  • Capital Market
  • information quality
  • corporate sustainability performance
  • stakeholder theory
  • Tax Avoidance
  • product market competition
  • Auditor Selection
  • Internal Audit
  • life cycle
  • Information Risk
  • Grounded theory
  • Fair Value
  • accruals quality
  • trade credit
  • Company life cycle
  • Forensic Accounting
  • Meta-analysis
  • Judgment and Decision making
  • Cash Flows
  • liquidity
  • age
  • Financial Ratios
  • Transparency of Financial Information
  • Stock Market Prices
  • Investors
  • Information Transparency
  • Accounting Information
  • Unconditional Conservatism
  • Cash Flow
  • Paranoid Reporting
  • machiavellianism
  • Auditor Professional Competence
  • Capital structure
  • Stock Market Development
  • Financial Statements Comparability
  • Internal Audit Quality
  • Taxation
  • Transparency in Financial Reporting
  • Sustainability Performance
  • Auditor Reputation
  • Dividend Policy
  • Earnings Forecast
  • Static and Dynamic Approach
  • Cost of Equity Capital
  • size
  • 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
  • Fuzzy Delphi
  • audit service suppliers
  • Supervisory Power
  • Advocacy Attitudes
  • Dividend Payment
  • Key drivers
  • Probability of Purchasing Auditor\'s Opinion
  • Inventory liquidation costs
  • interest groups
  • Rate of Growth of Profit
  • operating earnings
  • growth
  • leadership style
  • Professional Skepticism
  • Abnormal Future Stock Returns
  • 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
  • Regulatory Mechanisms and Managers\' Opportunistic Behavior
  • Normativeness of Disclosure Procedure
  • 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
  • Human Resources Barriers
  • Government Ownership
  • Business strategy
  • Intra-industry Connectedness
  • Financial Decision-Making
  • Firm Accountability
  • Integrated Reporting
  • Capital Expenditure
  • market concentration
  • Post-Earnings Announcement Drift
  • Accounting Standard NO.27
  • Earnings Persistence and Earnings
  • Theme analysis
  • 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
  • Springate Model
  • Information Need
  • Intra-Industry Information Transfer
  • Affects
  • aggressive Strategy
  • Board Size
  • Iranian Accounting Standard No. 35
  • Enterprise Risk Management base on Financial Reporting
  • Trade Volume
  • Accrual Generating Process
  • Altman’s score
  • Judgment Accuracy
  • Free Cash Flows
  • Life Cycle Stages
  • Stock Price Informativeness
  • Organizational Culture
  • qualitative research
  • financial crisis
  • Stock Return Synchronicity
  • 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
  • Auditor Search Period