Julián Martinez-Vargas is a Professor of Accounting at the University of Valencia, Spain, where he also serves as Director of the Master’s Degree in Accounting, Auditing, and Management Control. He holds a PhD in Business Administration from the same university. His research focuses on the relationship between accounting and taxation, bankruptcy prediction, machine learning, and financial statement analysis. He has published in national and international peer-reviewed journals, including the Spanish Journal of Finance and Accounting, Spanish Accounting Review, and Academia Revista Latinoamericana de Administración, International Journal of Critical Accounting and Sustainability.