Sardar Antiquechi, Ali, Mehrazeen, Alireza, Shams, Amir, Noori Tupkanloo, Zahra (2025). The moderating role of company life cycle on the relationship between readability of audit reports and readability of financial statements . *Journal of Accounting & Financial Transparency*, 3(2), 1-23. 10.71965/aft.2025.1197681