The Journal of Applied Research in Financial Reporting is a biannual scholarly publication aimed at advancing accounting knowledge and financial reporting practices in the country. The journal seeks to foster scientific interaction between academic scholars and accounting professionals, identify existing challenges in accounting and financial reporting, and contribute to problem-solving through the dissemination of new and applied research findings in the field of financial reporting. All submitted manuscripts undergo a specialized peer-review process and are published upon approval by the Editorial Board. Based on Official Letter No. 192633/18/3 dated 22 November 2016 (1/09/1395 SH) issued by the Commission for the Evaluation of Scientific Journals of the Ministry of Science, Research and Technology (Iran), the journal has been recognized as a Scientific–Research journal since Issue 8 (Spring and Summer 2016 / Bahar and Tabestan 1395 SH).