主题词：Auditing, Earnings Management, Governance; Corporate Finance and Governance; Corporate Social Responsibility Reporting; Accounting and Organizational Management; Financial Reporting and Valuation Research; Environmental Sustainability in Business; Financial Markets and Investment Strategies; Corporate Taxation and Avoidance; Accounting Education and Careers; Risk Management in Financial Firms; Working Capital and Financial Performance; Islamic Finance and Banking Studies; Banking stability, regulation, efficiency; Taxation and Compliance Studies; Intellectual Capital and Performance Analysis; Financial Distress and Bankruptcy Prediction; Sustainable Supply Chain Management; Gender Diversity and Inequality; Public Policy and Administration Research; Ethics in Business and Education; Management and Organizational Studies; Energy, Environment, Economic Growth; Sustainable Finance and Green Bonds; Credit Risk and Financial Regulations; Nonprofit Sector and Volunteering