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