Author Index

A

  • Abdi, Mostafa A Machine Learning Approach to Assessing Audit Quality (AQ) in Company with Non-Switching Auditors: Extra Trees Classifier (ETC) Model [Volume 19, Issue 1, 2026, Pages 121-135]
  • Ahmed, Ishfaq The Impact of Despotic Leadership on Emotional Exhaustion: Mediating Role of Rumination and Moderating Role of Organizational Justice [Volume 19, Issue 1, 2026, Pages 57-72]
  • Akbari, Mohsen Improving the Performance of SMEs in the Food Industry: The Effects of Strategic Learning, Strategic Innovation, and Strategic Agility [Volume 19, Issue 1, 2026, Pages 21-39]

B

  • Bala, Umar The Effects of Digital Financial Inclusion on Human Development in Developing Countries: Evidence from MM-QR with Fixed Effect [Volume 19, Issue 1, 2026, Pages 41-56]
  • Banagar, Kiarash Five Decades of Internal Audit Research [Volume 19, Issue 1, 2026, Pages 95-119]
  • Beigi, Shahrokh Improving the Performance of SMEs in the Food Industry: The Effects of Strategic Learning, Strategic Innovation, and Strategic Agility [Volume 19, Issue 1, 2026, Pages 21-39]
  • Bostani, Alireza Unveiling Organizational Rejuvenation: Insights from Fuzzy Interpretive Structural Modeling [Volume 19, Issue 1, 2026, Pages 73-94]

D

  • Danaei, Abolfazl Medavers: A Digital Transformation Model for Media in the Metaverse [Volume 19, Issue 1, 2026, Pages 221-246]

E

  • Ebrahimpour Azbari, Mostafa Improving the Performance of SMEs in the Food Industry: The Effects of Strategic Learning, Strategic Innovation, and Strategic Agility [Volume 19, Issue 1, 2026, Pages 21-39]

F

  • Faezy Razi, Farshad Medavers: A Digital Transformation Model for Media in the Metaverse [Volume 19, Issue 1, 2026, Pages 221-246]
  • Faghih, Nezameddin Unveiling Organizational Rejuvenation: Insights from Fuzzy Interpretive Structural Modeling [Volume 19, Issue 1, 2026, Pages 73-94]
  • Faris Alabdoon, Ashraf Hashim The Gap Between International Financial Reporting Standards (IFRS) and the Local Unified Accounting System (UAS) and Its Impact on Disclosure [Volume 19, Issue 1, 2026, Pages 207-219]

H

  • Habib, Nada Salman The Gap Between International Financial Reporting Standards (IFRS) and the Local Unified Accounting System (UAS) and Its Impact on Disclosure [Volume 19, Issue 1, 2026, Pages 207-219]

I

  • Iqbal, Zahid The Impact of Despotic Leadership on Emotional Exhaustion: Mediating Role of Rumination and Moderating Role of Organizational Justice [Volume 19, Issue 1, 2026, Pages 57-72]

K

  • Kadhim, Ahmed Taher The Gap Between International Financial Reporting Standards (IFRS) and the Local Unified Accounting System (UAS) and Its Impact on Disclosure [Volume 19, Issue 1, 2026, Pages 207-219]
  • Kaewkumpol, Napapach Entrepreneurial Orientation and Digital Intellectual Dynamics Affecting Competitive Advantage and Firm Performance: The Case of Fruit and Vegetables Processing SMEs in Thailand [Volume 19, Issue 1, 2026, Pages 137-168]
  • Kamalu, Kabiru The Effects of Digital Financial Inclusion on Human Development in Developing Countries: Evidence from MM-QR with Fixed Effect [Volume 19, Issue 1, 2026, Pages 41-56]
  • Kazemian, Gholamreza Towards a Comprehensive Justice Tourism Framework: Integrating Multidimensional Justice [Volume 19, Issue 1, 2026, Pages 169-188]
  • Khan, Mula Nazar The Impact of Despotic Leadership on Emotional Exhaustion: Mediating Role of Rumination and Moderating Role of Organizational Justice [Volume 19, Issue 1, 2026, Pages 57-72]
  • Kien Phuc, Vu Performance-Based Budgeting Control and Implementation in the Public Sector: Towards Sustainable Development [Volume 19, Issue 1, 2026, Pages 189-205]
  • Kordnaeij, Asadollah Unveiling Organizational Rejuvenation: Insights from Fuzzy Interpretive Structural Modeling [Volume 19, Issue 1, 2026, Pages 73-94]

M

  • Mashayekhi, Bita Five Decades of Internal Audit Research [Volume 19, Issue 1, 2026, Pages 95-119]
  • Moslemi, Azar A Machine Learning Approach to Assessing Audit Quality (AQ) in Company with Non-Switching Auditors: Extra Trees Classifier (ETC) Model [Volume 19, Issue 1, 2026, Pages 121-135]
  • Mousavi, Seyedeh Tahereh Medavers: A Digital Transformation Model for Media in the Metaverse [Volume 19, Issue 1, 2026, Pages 221-246]

N

  • Nourahmadi, Marziyeh Graph Theory in Action: Forming an Investment Portfolio (A Case Study: Selected Companies of Tehran Stock Exchange) [Volume 19, Issue 1, 2026, Pages 1-19]

Q

  • Quang Huy, Pham Performance-Based Budgeting Control and Implementation in the Public Sector: Towards Sustainable Development [Volume 19, Issue 1, 2026, Pages 189-205]

R

  • Rashidi, Mohsen A Machine Learning Approach to Assessing Audit Quality (AQ) in Company with Non-Switching Auditors: Extra Trees Classifier (ETC) Model [Volume 19, Issue 1, 2026, Pages 121-135]
  • Rastegar, Raymond Towards a Comprehensive Justice Tourism Framework: Integrating Multidimensional Justice [Volume 19, Issue 1, 2026, Pages 169-188]
  • Rattanawiboonsom, Vichayanan Entrepreneurial Orientation and Digital Intellectual Dynamics Affecting Competitive Advantage and Firm Performance: The Case of Fruit and Vegetables Processing SMEs in Thailand [Volume 19, Issue 1, 2026, Pages 137-168]

S

  • Samavat, Milad Five Decades of Internal Audit Research [Volume 19, Issue 1, 2026, Pages 95-119]
  • Shahi, Tahereh Towards a Comprehensive Justice Tourism Framework: Integrating Multidimensional Justice [Volume 19, Issue 1, 2026, Pages 169-188]

V

  • Veiseh, Seidmehdi Improving the Performance of SMEs in the Food Industry: The Effects of Strategic Learning, Strategic Innovation, and Strategic Agility [Volume 19, Issue 1, 2026, Pages 21-39]

W

  • Wan Ibrahim, Wan Hakimah Binti The Effects of Digital Financial Inclusion on Human Development in Developing Countries: Evidence from MM-QR with Fixed Effect [Volume 19, Issue 1, 2026, Pages 41-56]

Y

  • Yawised, Kritcha Entrepreneurial Orientation and Digital Intellectual Dynamics Affecting Competitive Advantage and Firm Performance: The Case of Fruit and Vegetables Processing SMEs in Thailand [Volume 19, Issue 1, 2026, Pages 137-168]

Z

  • Zali, Mohammad Reza Unveiling Organizational Rejuvenation: Insights from Fuzzy Interpretive Structural Modeling [Volume 19, Issue 1, 2026, Pages 73-94]
  • Zarei, Fatemeh Graph Theory in Action: Forming an Investment Portfolio (A Case Study: Selected Companies of Tehran Stock Exchange) [Volume 19, Issue 1, 2026, Pages 1-19]
  • Ziaee, Mahmood Towards a Comprehensive Justice Tourism Framework: Integrating Multidimensional Justice [Volume 19, Issue 1, 2026, Pages 169-188]