主题词：Auditing, Earnings Management, Governance; Corporate Finance and Governance; Financial Reporting and Valuation Research; Corporate Social Responsibility Reporting; Financial Markets and Investment Strategies; Accounting and Organizational Management; Environmental Sustainability in Business; Technology Adoption and User Behaviour; Risk Management in Financial Firms; Working Capital and Financial Performance; Corporate Taxation and Avoidance; Financial Reporting and XBRL; Gender Diversity and Inequality; FinTech, Crowdfunding, Digital Finance; Accounting Theory and Financial Reporting; Financial Distress and Bankruptcy Prediction; Big Data and Business Intelligence; Accounting Education and Careers; Ethics in Business and Education; Credit Risk and Financial Regulations; Family Business Performance and Succession; ERP Systems Implementation and Impact; Banking stability, regulation, efficiency; Islamic Finance and Banking Studies; Intellectual Capital and Performance Analysis