Applied Research in Financial Reporting

Applied Research in Financial Reporting

Guide for Authors

Instructions for Manuscript Preparation and Acceptance Conditions

The Journal of Applied Research in Financial Reporting intends to publish findings and theories based on original and applied research across the broad spectrum of financial reporting. The approach of this journal is scientific–research-oriented, and its main focus is on the development of accounting knowledge, identifying challenges in financial reporting, and finding appropriate solutions to improve it. The content of submitted manuscripts must be consistent with the journal's objectives and the result of the author’s own research and experience. Submitted manuscripts are published after specialized peer review and approval by the Editorial Board.

To facilitate and expedite the review process and ensure timely publication of the journal, esteemed faculty members and researchers are kindly requested to pay attention to the following points when submitting their manuscripts:

1.      Manuscripts must be prepared using Microsoft Word (version 2007 or later), in font size 13, formatted for A4 paper (margins: 3 cm top and right, 2.5 cm bottom and left), approximately 20 pages. Persian text must be in B Zar font, size 13; English text must be in Times New Roman, size 12.

2.      Numbers from one to ten must be written in words in the text, except in tables, figures, or when followed by technical units. Other numbers should be written as numerals (e.g., a delay of more than three days).

3.      The cover page must include the full title of the manuscript (in Persian and English), authors’ full names, academic ranks, affiliated university or institution, complete address, telephone number, and email of the corresponding author.

4.      The first page of the manuscript must include the title and a Persian abstract describing the research topic, methodology, data, and findings (maximum 200 words) and up to five keywords.

5.      From the second page to the end, the manuscript must include the following sections:

a) Introduction:

Statement of the research problem, significance of the topic, and objectives of the study.

b) Theoretical Framework and Literature Review:

Review of literature related to the research topic and hypotheses, including theoretical foundations and original studies conducted by other researchers.

c) Methodology:

Description of the type of research, hypotheses, models, research design, and operational definitions of variables.

d) Data:

Explanation of the sample selection method.

e) Analysis:

Descriptive statistics and necessary analyses for testing the research hypotheses.

f) Conclusion:

Summary of the topic, presentation of findings, analysis and interpretation of results, and recommendations based on the findings, including potential limitations.

g) References:

At the end of the manuscript, all sources cited in the text must be listed alphabetically and without numbering, with Persian references listed first, followed by English references, as follows:

          ·           Article: Last Name, First Name, (Year of Publication), Title of Article, Journal Name in Italics, Volume, Issue, Page Numbers.

          ·           Authored Book: Last Name, First Name, (Year of Publication). Title of Book in Italics (Edition), Place of Publication, Publisher Name.

          ·           Translated Book: Last Name, First Name, (Year of Publication). Title of Book in Persian in Italics, Translator Name(s), Place of Publication, Publisher Name.

          ·           Thesis/Dissertation: Last Name, First Name, (Year of Completion), Full Title of Thesis, Degree, University Name.

          ·           Online Sources: Last Name, First Name, Full Title of Article, Full Publication Date, Online, Full URL (Date of Access).

          ·           Other Scientific Sources: Full and sufficient information must be provided.

1.      English abstract and keywords must be provided on a separate page, including the title of the manuscript, authors’ names, academic ranks, affiliated university or institution, complete address, and email addresses.

2.      All in-text citations and reference lists must follow the international APA system.

3.      Persian references in-text: (Last Name, Year)

4.      English references in-text: (Family Name, Year)

5.      English equivalents of Persian terms in the text, as well as other explanations, must be provided in the notes section at the end of the manuscript before the references.

6.      Tables must be presented close to the related text. Table numbers and titles must appear above, and brief explanations of symbols below the tables, so that each table is independently understandable. References to tables must be made in the text.

7.      Figures must be in black-and-white, precise, and clear. Figure numbers and titles must be provided above each figure, and figures must be referenced in the text.

8.      Models, formulas, and mathematical equations must be numbered.

The Journal of Applied Research in Financial Reporting intends to publish findings and theories based on original and applied research across the broad spectrum of financial reporting. The approach of this journal is scientific–research-oriented, and its main focus is on the development of accounting knowledge, identifying challenges in financial reporting, and finding appropriate solutions to improve it. The content of submitted manuscripts must be consistent with the objectives of the journal and must result from the author’s own research and experience. Submitted manuscripts are published after specialized peer review and approval by the Editorial Board.

To facilitate and accelerate the review process and ensure the timely publication of the journal, esteemed faculty members and researchers are kindly requested to observe the following points when submitting their manuscripts:

1.      Manuscripts must be prepared using Microsoft Word (version 2007 or later), in font size 13, formatted on A4 paper (margins: 3 cm top and right, 2.5 cm bottom and left), with an approximate length of 20 pages. Persian text must be in B Zar font, size 13, and English text in Times New Roman, size 12.

2.      Numbers from one to ten must be written in words in the text, except in tables, figures, or when followed by technical units. All other numbers must be written in numerals (e.g., a delay of more than three days).

3.      The cover page must include the full title of the manuscript (in Persian and English), authors’ full names, academic ranks, affiliated university or institution, complete postal address, telephone number, and email address of the corresponding author.

4.      The first page of the manuscript must include the title and a Persian abstract describing the research topic, methodology, data, and findings (maximum 200 words), along with up to five keywords.

5.      From the second page to the end, the manuscript must include the following sections:

a) Introduction:

Statement of the research problem, significance of the topic, and objectives of the study.

b) Theoretical Framework and Literature Review:

Review of literature related to the research topic and hypotheses, including theoretical foundations and original studies conducted by other researchers.

c) Methodology:

Description of the type of research, hypotheses, models, research design, and operational definitions of variables.

d) Data:

Explanation of the sample selection method.

e) Analysis:

Descriptive statistics and necessary analyses for testing the research hypotheses.

f) Conclusion:

f) Conclusion:

Summary of the topic, presentation of findings, analysis and interpretation of results, and recommendations based on the findings, including possible limitations.

g) References:

At the end of the manuscript, all sources cited in the text must be listed alphabetically and without numbering, first Persian references and then English references, as follows:

          ·           Article: Author’s last name, first name, (year of publication), title of the article, journal name in italics, volume, issue, page numbers.

          ·           Authored Book: Author(s) last name, first name, (year of publication). Title of the book in italics (edition), place of publication, publisher.

          ·           Translated Book: Author(s) last name, first name, (year of publication), title of the book in Persian in italics, translator(s) full name, place of publication, publisher.

          ·           Thesis/Dissertation: Student’s last name, first name, (year of completion), full title of the thesis, academic degree, university name.

          ·           Online Sources: Author’s last name, first name, full title of the article, full date of publication, mention “Online”, full URL (full date of access).

          ·           Other Scientific Sources: Complete and sufficient information must be provided.

1.      English Abstract and Keywords: On a separate page, including the manuscript title, authors’ names, academic ranks, university or institution affiliation, full postal address, and email addresses of the authors.

2.      All in-text citations and reference lists must follow the international APA style.

3.      Persian in-text citations: (Last name, year)

4.      English in-text citations: (Family Name, Year)

5.      English equivalents of words in the text, as well as other explanations, must be provided in the Notes section at the end of the manuscript and before the references.

6.      Tables must be presented close to the related text. Table numbers and titles must be at the top, with brief explanations of symbols below the table, so that each table is self-explanatory. In-text references to tables must indicate their numbers.

7.      Figures must be black and white, accurate, and clear. Figure numbers and titles must appear above each figure, and in-text references must indicate figure numbers.

8.      Models, formulas, and mathematical equations must be numbered.

9.      Persian references used in the manuscript must also be provided in English and listed alphabetically in the English references section.

10.  It should be noted that this journal does not charge authors any fees at any stage of review or publication