主题词：Auditing, Earnings Management, Governance; Corporate Finance and Governance; Corporate Social Responsibility Reporting; Financial Reporting and Valuation Research; Islamic Finance and Banking Studies; Financial Markets and Investment Strategies; Environmental Sustainability in Business; Accounting and Organizational Management; Corporate Taxation and Avoidance; Banking stability, regulation, efficiency; Microfinance and Financial Inclusion; FinTech, Crowdfunding, Digital Finance; Taxation and Compliance Studies; Risk Management in Financial Firms; Working Capital and Financial Performance; Accounting Education and Careers; Corporate Governance and Financial Management; Technology Adoption and User Behaviour; Gender Diversity and Inequality; Financial Reporting and XBRL; Blockchain Technology Applications and Security; Sustainable Finance and Green Bonds; COVID-19 Pandemic Impacts; Impact of AI and Big Data on Business and Society; Organizational and Employee Performance