Author Index

A

  • Akhondan, zahra Examining the Relationships Among Personal Norms, Moral Disengagement, and Opportunistic Earnings Management: Case study: state-owned companies [Volume 12, Issue 1, 2026, Pages 57-74]
  • Alvari Chenari, Hamid The effect of organizational characteristics on audit quality and performance mediated by burnout and workload. [Volume 12, Issue 1, 2026, Pages 23-56]
  • Amiri, Meysam Meta-analysis of macroeconomic variables on the Capital market with emphasis on the role of the government [Volume 12, Issue 2, 2026, Pages 79-98]
  • Amiri, Mojtaba Developing an Implementation Model for a Think Tank in Tehran Municipality: A Grounded Theory Approach [Volume 12, Issue 1, 2026, Pages 171-194]
  • Ashtab, Ali Designing a Model for Combating Financial Corruption in the Iranian Tax System: A Mathematical Modeling and Machine Learning Approach [Volume 12, Issue 1, 2026, Pages 75-108]
  • Azar, Adel Developing an Audit Quality Model for Public Sector (Case Study in the Supreme Audit Court) [Volume 12, Issue 1, 2026, Pages 241-260]

B

  • Bahri Sales, Jamal Designing a Model for Combating Financial Corruption in the Iranian Tax System: A Mathematical Modeling and Machine Learning Approach [Volume 12, Issue 1, 2026, Pages 75-108]
  • Blue, Ghassem A scientometric analysis of Accountability literature: current status, emerging trends [Volume 12, Issue 2, 2026, Pages 123-140]
  • Borhani, Seyyed Abbas A Conceptual Model for Institutionalizing Social Auditing in Public Sector Organizations: From Transparency and Accountability to Social and Environmental Sustainability [Volume 12, Issue 2, 2026, Pages 167-188]

C

  • Chavoshani, Mojtaba A Study of Government Debt‑Based Financing Instruments with the Aim of Proposing a Framework for the Development of Public Sector Accounting Standards [Volume 12, Issue 2, 2026, Pages 57-78]

D

  • Dabbaghi, Mohammad The Drivers of Accountability in Iranian Public Non-Governmental Entities: An Institutional, Structural, and Normative Analysis of the Reporting Environment [Volume 12, Issue 2, 2026, Pages 189-208]

E

  • Emamimibody, Maryam The Impact of Implementing Governmental Accounting Standards, Internal Control Systems, and Human Resource Competency on the Quality of Financial Reporting in Public Institutions [Volume 12, Issue 2, 2026, Pages 209-232]

F

  • Fattahi, Karen Presenting models of factors affecting financial innovations and stock price declines in state-owned banks [Volume 12, Issue 2, 2026, Pages 99-122]
  • Fazeli, Mahdi Evaluation the tax literacy of Iranian managers [Volume 12, Issue 2, 2026, Pages 1-30]

G

  • Gavara, Maryam Examining the Relationships Among Personal Norms, Moral Disengagement, and Opportunistic Earnings Management: Case study: state-owned companies [Volume 12, Issue 1, 2026, Pages 57-74]
  • Ghanbari, Mehrdad A Study of Government Debt‑Based Financing Instruments with the Aim of Proposing a Framework for the Development of Public Sector Accounting Standards [Volume 12, Issue 2, 2026, Pages 57-78]
  • Ghasemi, Mostafa Developing a Framework to Improve Audit Quality: The Role of Non-Audit Services and Audit Fee Discounting in Iran [Volume 12, Issue 2, 2026, Pages 259-280]
  • Ghasemi Toudeshkchoee, Mahsa identification Challenges of Implementing Blockchain Technology in Public Sector Accounting [Volume 12, Issue 1, 2026, Pages 215-240]
  • Gholami-Jamkarani, Reza A Conceptual Model for Institutionalizing Social Auditing in Public Sector Organizations: From Transparency and Accountability to Social and Environmental Sustainability [Volume 12, Issue 2, 2026, Pages 167-188]

H

  • Hadiloo, Aliasghar Developing an Audit Quality Model for Public Sector (Case Study in the Supreme Audit Court) [Volume 12, Issue 1, 2026, Pages 241-260]
  • Haiydaryan, Naseh Examining international e-commerce tax approaches and the impact of these approaches on increasing tax efforts in Iran [Volume 12, Issue 1, 2026, Pages 195-214]
  • Hajiha, Zohreh A Conceptual Model for Institutionalizing Social Auditing in Public Sector Organizations: From Transparency and Accountability to Social and Environmental Sustainability [Volume 12, Issue 2, 2026, Pages 167-188]
  • Hasani, Mehdi Presenting models of factors affecting financial innovations and stock price declines in state-owned banks [Volume 12, Issue 2, 2026, Pages 99-122]
  • Hashemi Moghadam, Fatemeh Exploring the Thematic Dimensions of the Role of Management Accounting in Supporting Sustainable Supply Chain and Circular Economy Decisions [Volume 12, Issue 2, 2026, Pages 223-258]

J

  • Jabbarzadeh Kangarluei, Saeid Designing a Model for Combating Financial Corruption in the Iranian Tax System: A Mathematical Modeling and Machine Learning Approach [Volume 12, Issue 1, 2026, Pages 75-108]
  • Jamshidpour, Roohollah A Study of Government Debt‑Based Financing Instruments with the Aim of Proposing a Framework for the Development of Public Sector Accounting Standards [Volume 12, Issue 2, 2026, Pages 57-78]
  • Judy sisi, Amir Designing a Model for Combating Financial Corruption in the Iranian Tax System: A Mathematical Modeling and Machine Learning Approach [Volume 12, Issue 1, 2026, Pages 75-108]

K

  • Kazemi, Hossein identification Challenges of Implementing Blockchain Technology in Public Sector Accounting [Volume 12, Issue 1, 2026, Pages 215-240]
  • Khanmohammadi, Mohammad Hamed Evaluation the tax literacy of Iranian managers [Volume 12, Issue 2, 2026, Pages 1-30]
  • Kordestani, Gholamreza identification Challenges of Implementing Blockchain Technology in Public Sector Accounting [Volume 12, Issue 1, 2026, Pages 215-240]

M

  • Maddahi, Azadeh Developing an Audit Quality Model for Public Sector (Case Study in the Supreme Audit Court) [Volume 12, Issue 1, 2026, Pages 241-260]
  • Mashayekh, Shahnaz Providing a model for improving public financial management in Iran [Volume 12, Issue 2, 2026, Pages 31-56]
  • Masoumi, Seyyed Rasool The Drivers of Accountability in Iranian Public Non-Governmental Entities: An Institutional, Structural, and Normative Analysis of the Reporting Environment [Volume 12, Issue 2, 2026, Pages 189-208]
  • Moeinadin, Mahmoud Evaluation the tax literacy of Iranian managers [Volume 12, Issue 2, 2026, Pages 1-30]
  • Moghaddam, Abdolkarim Organizational Support for Teleworking among Government Auditors and Its Occupational Outcomes: A Multidimensional Framework Based on Organizational Support Theory [Volume 12, Issue 1, 2026, Pages 1-22]
  • Mohammadi, Younes A Study of Government Debt‑Based Financing Instruments with the Aim of Proposing a Framework for the Development of Public Sector Accounting Standards [Volume 12, Issue 2, 2026, Pages 57-78]
  • Mohammadipour, Rahmatollah Presenting a hierarchical model for evaluating the performance integrity of the new financing methods of the Bank Melli Iran in the startup ecosyste [Volume 12, Issue 1, 2026, Pages 261-286]
  • Mohammadipour, Rahmatollah Presenting models of factors affecting financial innovations and stock price declines in state-owned banks [Volume 12, Issue 2, 2026, Pages 99-122]
  • Mohseni, Abdolreza Developing a Framework to Improve Audit Quality: The Role of Non-Audit Services and Audit Fee Discounting in Iran [Volume 12, Issue 2, 2026, Pages 259-280]
  • Moradour, Mojtaba Presenting a hierarchical model for evaluating the performance integrity of the new financing methods of the Bank Melli Iran in the startup ecosyste [Volume 12, Issue 1, 2026, Pages 261-286]
  • Moslemi, Azar Evaluation the tax literacy of Iranian managers [Volume 12, Issue 2, 2026, Pages 1-30]

N

  • Namazi, Mohammad Examining international e-commerce tax approaches and the impact of these approaches on increasing tax efforts in Iran [Volume 12, Issue 1, 2026, Pages 195-214]

R

  • Rahat dahmardeh, Hamed Identifying and Ranking the Roles of the Court of Accounts in the Country's Economic Growth and Development [Volume 12, Issue 2, 2026, Pages 141-166]
  • Rakhshani, Mahmoudreza Identifying and Ranking the Roles of the Court of Accounts in the Country's Economic Growth and Development [Volume 12, Issue 2, 2026, Pages 141-166]

S

  • Saghafi, Mahdi Organizational Support for Teleworking among Government Auditors and Its Occupational Outcomes: A Multidimensional Framework Based on Organizational Support Theory [Volume 12, Issue 1, 2026, Pages 1-22]
  • Seyyed Javadin, Seyyed Reza Developing an Implementation Model for a Think Tank in Tehran Municipality: A Grounded Theory Approach [Volume 12, Issue 1, 2026, Pages 171-194]
  • Shahnazkhezrloo, Javad Developing the model of digital transformation in Iran's public sector audit: The content analysis approach [Volume 12, Issue 1, 2026, Pages 149-170]
  • Shakiba, Maryam Designing a Framework For Internal Controls over Financial Reporting of Universities [Volume 12, Issue 1, 2026, Pages 109-128]
  • Shekarkhah, Javad Meta-analysis of macroeconomic variables on the Capital market with emphasis on the role of the government [Volume 12, Issue 2, 2026, Pages 79-98]
  • Shokri Cheshmeh Sabzi, Azam Examining the Relationships Among Personal Norms, Moral Disengagement, and Opportunistic Earnings Management: Case study: state-owned companies [Volume 12, Issue 1, 2026, Pages 57-74]
  • Sotudeh, Reza Identifying and Ranking the Roles of the Court of Accounts in the Country's Economic Growth and Development [Volume 12, Issue 2, 2026, Pages 141-166]
  • Soudi, Monir Designing a Framework For Internal Controls over Financial Reporting of Universities [Volume 12, Issue 1, 2026, Pages 109-128]

T

  • Tebyaniyan, Hossein Organizational Support for Teleworking among Government Auditors and Its Occupational Outcomes: A Multidimensional Framework Based on Organizational Support Theory [Volume 12, Issue 1, 2026, Pages 1-22]

V

  • Vallipour, Mehdi Presenting a hierarchical model for evaluating the performance integrity of the new financing methods of the Bank Melli Iran in the startup ecosyste [Volume 12, Issue 1, 2026, Pages 261-286]

Z

  • Zabihi, Ali The Drivers of Accountability in Iranian Public Non-Governmental Entities: An Institutional, Structural, and Normative Analysis of the Reporting Environment [Volume 12, Issue 2, 2026, Pages 189-208]