主题词：Auditing, Earnings Management, Governance; Corporate Finance and Governance; Accounting and Organizational Management; Financial Reporting and Valuation Research; Corporate Social Responsibility Reporting; Financial Markets and Investment Strategies; Accounting Education and Careers; Corporate Taxation and Avoidance; Environmental Sustainability in Business; Risk Management in Financial Firms; Taxation and Compliance Studies; Public Policy and Administration Research; Banking stability, regulation, efficiency; Working Capital and Financial Performance; Housing Market and Economics; Islamic Finance and Banking Studies; Market Dynamics and Volatility; Gender Diversity and Inequality; Political Influence and Corporate Strategies; COVID-19 Pandemic Impacts; Monetary Policy and Economic Impact; Management and Organizational Studies; Family Business Performance and Succession; Financial Literacy, Pension, Retirement Analysis; Ethics in Business and Education