主题词：Auditing, Earnings Management, Governance; Corporate Finance and Governance; Financial Reporting and Valuation Research; Financial Markets and Investment Strategies; Accounting and Organizational Management; Banking stability, regulation, efficiency; Accounting Theory and Financial Reporting; Experimental Behavioral Economics Studies; Credit Risk and Financial Regulations; Corporate Taxation and Avoidance; Financial Reporting and XBRL; Economic theories and models; Corporate Insolvency and Governance; Corporate Social Responsibility Reporting; Decision-Making and Behavioral Economics; Financial Literacy, Pension, Retirement Analysis; Economic Theory and Institutions; Environmental Sustainability in Business; Complex Systems and Time Series Analysis; Retirement, Disability, and Employment; Imbalanced Data Classification Techniques; Financial Distress and Bankruptcy Prediction; Law, Economics, and Judicial Systems; Crime, Illicit Activities, and Governance; Family Business Performance and Succession