In the process of seeking sustainable development, enterprises have chosen international business strategy. The purpose of this study is to examine the relationship between the degree of internationalization of Chinese listed firms and financial reporting quality, as well as whether audit committees can moderate the impact of enterprise internationalization on financial reporting quality. The empirical analysis results of Chinese listed manufacturing firms from 2014 to 2018 show that: the degree of corporate internationalization has a significant U-shaped relationship with earnings management. This new finding solves the problem that scholars have inconsistent views on the internationalization of enterprises and the quality of financial reporting. The study also found that audit committees with experience working in accounting firms can inhibit firm earnings management behavior in the early stage of internationalization; audit committees with experience working overseas can inhibit firm earnings management behavior in the later stage of internationalization; the higher the remuneration of audit committee experts, the more it can inhibit firm earnings management behavior in the early stage of internationalization. In the later stage of internationalization, the higher the remuneration of audit committee experts, it helps the earnings management behavior of firms. This provides new evidence on the functioning of the audit committee’s role; however, the independence of the audit committee and the proportion of financial experts do not have a significant effect on the inhibition of earnings management.

Enterprise Resource Planning (ERP) system utilization and Environmental, Governance, Social (ESG) practice incorporation have jointly wielded significant influence on various aspects of accounting operations. On the other side, leveraging the robust information infrastructure, Taiwanese firms have widely implemented ERP systems and have been aligning with international ESG initiatives in recent years. The objective of this study is to investigate the impact of ERP utilization and ESG practices on real and accrual earnings management among firms listed in Taiwan over an 19-year span from 2003 to 2021. The results of this study suggest duration of ERP implementation has a negative impact on accruals earnings management, but has a positively influence on real management. The results underscore the significant influence of ERP utilization duration on the different aspects of corporate earnings management activity. Additionally, our investigation illustrates a negative association between the corporate assimilation of ESG practices and both real and accrual earnings management. This reveals that enterprises committed to implementing ESG practices highlight long-term substantive operations over the short term periodic performance of financial statements.

In the evolving landscape of the 21st century, universities are at the forefront of re-imagining their infrastructural identity. This conceptual paper delves into the transformative shifts witnessed within university infrastructure, focusing on the harmonisation of tangible physical assets and the expanding world of digital evolution. As brick-and-mortar structures remain pivotal, integrating digital platforms rapidly redefines the academic landscape, optimising learning and administrative experiences. The modern learning paradigm, enriched by this symbiotic relationship, offers dynamic, flexible, and comprehensive educational encounters, thereby transcending traditional spatial and temporal constraints. Therefore, this paper accentuates the broader implications of this infrastructural metamorphosis, particularly its significant role in driving economic development. The synergistic effects of physical and digital infrastructures enhance academic excellence and position universities as key players in addressing and navigating global challenges, setting forth a resilient and forward-looking educational blueprint for the future. In conclusion, integrating physical and digital infrastructures within universities heralds a transformative era, shaping a holistic, adaptable, and enriched academic environment poised to meet 21st-century challenges. This study illuminates the symbiotic relationship between tangible university assets and digital innovations, offering insights into their collective impact on modern education and broader economic trajectories.