Author Index

A

  • Ahmadi, Shima Identifying and Prioritizing the Determinants of Sustainability Report Credibility: A Stakeholder Perspective [Volume 33, Issue 2, 2026, Pages 273-303]

B

  • Bojari Sefat, Mohammad Hosein Diagnosis of the Government Budget Preparation Stage and Proposing Solutions for Reforming Iran’s Public Budget Structure [Volume 33, Issue 1, 2026, Pages 159-185]
  • Bouzarjomehri, Seyed Shahriar Climate-Related Sustainability Reporting in Iran’s Steel Industry: An Economic and Environmental Approach [Volume 33, Issue 1, 2026, Pages 1-23]

D

  • Dashti, Soroush The Effect of CEO–Chairperson Joint Tenure on the Stickiness of Selling, General, and Administrative Costs [Volume 33, Issue 2, 2026, Pages 242-272]
  • Dehghani Ashkezari, Mansur Life Cycle and Implied Duration of Stocks in the Tehran Stock Exchange [Volume 33, Issue 1, 2026, Pages 186-221]

E

  • Ebrahimi, Fahime The Effect of Perceived Quality-Oriented Culture on Auditors’ Willingness to Manage Their Own Errors [Volume 33, Issue 2, 2026, Pages 222-246]
  • Ebrahimi Kordlar, Ali The Effect of CEO–Chairperson Joint Tenure on the Stickiness of Selling, General, and Administrative Costs [Volume 33, Issue 2, 2026, Pages 242-272]
  • Eslami, Kadije Proprietary Information Leakage and Accounting Information Transparency: The Moderating Role of Intellectual Property Rights Protection [Volume 33, Issue 1, 2026, Pages 24-51]

F

  • Farahi, Mana Proprietary Information Leakage and Accounting Information Transparency: The Moderating Role of Intellectual Property Rights Protection [Volume 33, Issue 1, 2026, Pages 24-51]
  • Farhanizadeh, Majid The Effect of Contingency Fit and the Importance and Attention to Management Accounting Practices and Tools on Firm Performance [Volume 33, Issue 2, 2026, Pages 304-338]

G

  • Gholami Fatideh, Ashkan Critical Evaluation of Methodological Issues in Corporate Governance Research in Iran: Challenges and Recommendations [Volume 33, Issue 2, 2026, Pages 360-419]

H

  • Hasanzadeh, Shadi Proprietary Information Leakage and Accounting Information Transparency: The Moderating Role of Intellectual Property Rights Protection [Volume 33, Issue 1, 2026, Pages 24-51]
  • Homayoun, Saeid Climate-Related Sustainability Reporting in Iran’s Steel Industry: An Economic and Environmental Approach [Volume 33, Issue 1, 2026, Pages 1-23]
  • Hoshmand Kashani, Seyed Abbas Critical Evaluation of Methodological Issues in Corporate Governance Research in Iran: Challenges and Recommendations [Volume 33, Issue 2, 2026, Pages 360-419]

J

  • Jamalianpour, Mozaffar The Effect of Contingency Fit and the Importance and Attention to Management Accounting Practices and Tools on Firm Performance [Volume 33, Issue 2, 2026, Pages 304-338]
  • Joudi, Samira Identifying and Prioritizing the Determinants of Sustainability Report Credibility: A Stakeholder Perspective [Volume 33, Issue 2, 2026, Pages 273-303]

K

  • Khajavi, Shokrollah Modeling the Formation of the Hidden Curriculum in Digital-Age Accounting Education Using Grounded Theory [Volume 33, Issue 1, 2026, Pages 128-158]
  • Khazen, Atena The Effect of CEO–Chairperson Joint Tenure on the Stickiness of Selling, General, and Administrative Costs [Volume 33, Issue 2, 2026, Pages 242-272]
  • Kordestani, Gholamreza Evaluating Accountants’ Professional Competencies Based on International Education Standards [Volume 33, Issue 2, 2026, Pages 339-359]

M

  • Mehrani, Sasan Climate-Related Sustainability Reporting in Iran’s Steel Industry: An Economic and Environmental Approach [Volume 33, Issue 1, 2026, Pages 1-23]
  • Moghimi, Seyed Mohammad Diagnosis of the Government Budget Preparation Stage and Proposing Solutions for Reforming Iran’s Public Budget Structure [Volume 33, Issue 1, 2026, Pages 159-185]
  • MohammadRezaei, Fakhroddin Critical Evaluation of Methodological Issues in Corporate Governance Research in Iran: Challenges and Recommendations [Volume 33, Issue 2, 2026, Pages 360-419]

N

  • Namaki, Ali Life Cycle and Implied Duration of Stocks in the Tehran Stock Exchange [Volume 33, Issue 1, 2026, Pages 186-221]
  • Nikravesh, Mehdi The Effect of Contingency Fit and the Importance and Attention to Management Accounting Practices and Tools on Firm Performance [Volume 33, Issue 2, 2026, Pages 304-338]

P

  • Peymany Foroushany, Moslem Life Cycle and Implied Duration of Stocks in the Tehran Stock Exchange [Volume 33, Issue 1, 2026, Pages 186-221]

R

  • Rajabdorri, Hossein Evaluating Accountants’ Professional Competencies Based on International Education Standards [Volume 33, Issue 2, 2026, Pages 339-359]
  • Rostami, Amin The Effect of Perceived Quality-Oriented Culture on Auditors’ Willingness to Manage Their Own Errors [Volume 33, Issue 2, 2026, Pages 222-246]
  • Roumiani, Reza The Impact of Inventory Stickiness on Bankruptcy Risk: Moderating Effects of Financial Constraints and Environmental Dynamism [Volume 33, Issue 1, 2026, Pages 52-86]

S

  • Salari Abarghoei, Mohammad Identifying and Prioritizing Determinants of Accountants’ Professional Identity in the Digitalization Era: An Interpretive Structural Modeling Approach [Volume 33, Issue 1, 2026, Pages 87-127]
  • Salehi, Tabandeh Modeling the Formation of the Hidden Curriculum in Digital-Age Accounting Education Using Grounded Theory [Volume 33, Issue 1, 2026, Pages 128-158]
  • Samiie, Saied Diagnosis of the Government Budget Preparation Stage and Proposing Solutions for Reforming Iran’s Public Budget Structure [Volume 33, Issue 1, 2026, Pages 159-185]
  • Shahmoradi, Nasim Identifying and Prioritizing Determinants of Accountants’ Professional Identity in the Digitalization Era: An Interpretive Structural Modeling Approach [Volume 33, Issue 1, 2026, Pages 87-127]

T

  • Taftiyan, Akram Identifying and Prioritizing Determinants of Accountants’ Professional Identity in the Digitalization Era: An Interpretive Structural Modeling Approach [Volume 33, Issue 1, 2026, Pages 87-127]

Z

  • Zare Bahnamiri, Mohammad Javad The Impact of Inventory Stickiness on Bankruptcy Risk: Moderating Effects of Financial Constraints and Environmental Dynamism [Volume 33, Issue 1, 2026, Pages 52-86]