主题词:Auditing, Earnings Management, Governance; Diverse Scientific and Economic Studies; Accounting and Organizational Management; Accounting Education and Careers; Human auditory perception and evaluation; Risk Management in Financial Firms; Law, Economics, and Judicial Systems; Financial Reporting and Valuation Research; Corporate Finance and Governance; Ethics in Business and Education; Artistic and Creative Research; Cybernetics and Technology in Society; Legal and Constitutional Studies; Academic Publishing and Open Access; Educational Robotics and Engineering; Corporate Social Responsibility Reporting; Accounting Theory and Financial Reporting; Financial Reporting and XBRL; Information and Cyber Security; Management and Marketing Education; Impact of AI and Big Data on Business and Society; Financial Markets and Investment Strategies; Decision-Making and Behavioral Economics; Credit Risk and Financial Regulations; Fiscal Policies and Political Economy