主题词：Auditing, Earnings Management, Governance; Financial Reporting and Valuation Research; Corporate Finance and Governance; Accounting Education and Careers; Accounting Theory and Financial Reporting; Accounting and Organizational Management; Financial Markets and Investment Strategies; Diverse Scientific and Economic Studies; Corporate Taxation and Avoidance; Financial Reporting and XBRL; Risk Management in Financial Firms; Human auditory perception and evaluation; Credit Risk and Financial Regulations; Agricultural and Financial Auditing; Educational Robotics and Engineering; Corporate Social Responsibility Reporting; Taxation and Legal Issues; Big Data and Business Intelligence; Ethics in Business and Education; Publishing and Scholarly Communication; Artistic and Creative Research; Cybernetics and Technology in Society; Capital Investment and Risk Analysis; Management and Marketing Education; Financial Distress and Bankruptcy Prediction