Robert Rankin, Cassy Henderson, Trevor England, Michael Opara
This case allows students to apply managerial accounting knowledge in a practical real-world setting. Integrating both financial and nonfinancial considerations, students are charged with making a recommendation to the owners of a family-owned and operated car wash (Crossroads), who are forced to make a difficult decision between a financially secure retirement or continuing to operate the business that supports their children and at-risk employees. This case can be used as is or modified for use in undergraduate and graduate managerial accounting courses and is intended to challenge students (1) to use managerial accounting knowledge and concepts to identify issues and relevant costs, (2) to understand the challenges and risks associated with selling a family-owned business, (3) to apply managerial accounting skills to the decision-making process, and (4) to analyze, synthesize, and evaluate financial and nonfinancial considerations to make a recommendation on selling or continuing to operate a family-owned small business.
{"title":"Crossroads Car Wash: When Family and Finances Collide","authors":"Robert Rankin, Cassy Henderson, Trevor England, Michael Opara","doi":"10.2308/issues-2021-003","DOIUrl":"https://doi.org/10.2308/issues-2021-003","url":null,"abstract":"This case allows students to apply managerial accounting knowledge in a practical real-world setting. Integrating both financial and nonfinancial considerations, students are charged with making a recommendation to the owners of a family-owned and operated car wash (Crossroads), who are forced to make a difficult decision between a financially secure retirement or continuing to operate the business that supports their children and at-risk employees. This case can be used as is or modified for use in undergraduate and graduate managerial accounting courses and is intended to challenge students (1) to use managerial accounting knowledge and concepts to identify issues and relevant costs, (2) to understand the challenges and risks associated with selling a family-owned business, (3) to apply managerial accounting skills to the decision-making process, and (4) to analyze, synthesize, and evaluate financial and nonfinancial considerations to make a recommendation on selling or continuing to operate a family-owned small business.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41892804","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This case describes how Judith Oakes stole approximately $3.1 million of lunch money from the Rialto Unified School District in San Bernardino, California. The purpose of this case is to provide a detailed example of an occupational fraud, which exposes students to different theories that explain why people engage in fraud beyond the fraud triangle. An illustrative case demonstrates how weak controls and a capable employee led to a massive fraud wherein close relationships with administrators allowed the fraudster to perpetrate the fraud for many years. While analyzing the case, students evaluate the fraud using common fraud theories including the fraud triangle (including several adaptions) as well as economic, psychological, and sociological theories. Further, students will assess and design internal controls to detect, prevent, and deter fraud.
{"title":"Stealing Students’ Lunch Money for a First-Class Lifestyle: A Case Study on Fraud in Education","authors":"Jared Eutsler, Lauren Eutsler, L. T. Williams","doi":"10.2308/issues-2021-042","DOIUrl":"https://doi.org/10.2308/issues-2021-042","url":null,"abstract":"This case describes how Judith Oakes stole approximately $3.1 million of lunch money from the Rialto Unified School District in San Bernardino, California. The purpose of this case is to provide a detailed example of an occupational fraud, which exposes students to different theories that explain why people engage in fraud beyond the fraud triangle. An illustrative case demonstrates how weak controls and a capable employee led to a massive fraud wherein close relationships with administrators allowed the fraudster to perpetrate the fraud for many years. While analyzing the case, students evaluate the fraud using common fraud theories including the fraud triangle (including several adaptions) as well as economic, psychological, and sociological theories. Further, students will assess and design internal controls to detect, prevent, and deter fraud.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2022-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42495163","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
H. Ramasubramanian, Mahendra R. Gujarathi, Dorothy Feldmann
This case pertains to the interplay of cost accounting, performance measurement, and financial reporting issues in Toshiba’s Semiconductor Business. It addresses how Toshiba manipulated its reported profits by inappropriately allocating its budgeted fixed overheads and not recognizing inventory losses in a timely manner in the financial statements. These manipulations overstated profits of the Semiconductor business by ¥36.0 billion, almost a quarter of the total of Toshiba Corporation’s ¥151.8 billion profit overstatement. The Investigation Report indicated that the profit manipulations were a likely outcome of top management’s unrealistic expectations. For the Semiconductor business of Toshiba, the timely recognition of inventory losses would have offset the profit misstatements resulting from the inappropriate allocation of budgeted fixed overheads. Alternatively, proper allocation of budgeted fixed overheads would have reduced or even avoided the need to recognize inventory losses. The case provides an integrative view of cost accounting and financial accounting.
{"title":"Leveraging Cost Accounting to Manage Earnings: Evidence from Toshiba’s Semiconductor Business","authors":"H. Ramasubramanian, Mahendra R. Gujarathi, Dorothy Feldmann","doi":"10.2308/issues-2021-009","DOIUrl":"https://doi.org/10.2308/issues-2021-009","url":null,"abstract":"This case pertains to the interplay of cost accounting, performance measurement, and financial reporting issues in Toshiba’s Semiconductor Business. It addresses how Toshiba manipulated its reported profits by inappropriately allocating its budgeted fixed overheads and not recognizing inventory losses in a timely manner in the financial statements. These manipulations overstated profits of the Semiconductor business by ¥36.0 billion, almost a quarter of the total of Toshiba Corporation’s ¥151.8 billion profit overstatement. The Investigation Report indicated that the profit manipulations were a likely outcome of top management’s unrealistic expectations. For the Semiconductor business of Toshiba, the timely recognition of inventory losses would have offset the profit misstatements resulting from the inappropriate allocation of budgeted fixed overheads. Alternatively, proper allocation of budgeted fixed overheads would have reduced or even avoided the need to recognize inventory losses. The case provides an integrative view of cost accounting and financial accounting.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2022-10-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43937812","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Janet A. Samuels, Janet Huston, William R. Pasewark
Given the importance of accountants’ writing skills, the written communication expectation-performance gap, and limited accounting faculty time and expertise, this Business Writing Mechanics (BWM) learning strategy provides students with a spelling, grammar, punctuation, and word choice refresher using minimal faculty effort. BWM is an online, self-graded resource that students complete outside of class and consists of four separate assignment modules covering 1) Effective Written Communication, 2) Basic Grammar, 3) Advanced Grammar, and 4) Business Grammar. For each module, students access a PowerPoint slide deck, watch lecture video(s), and demonstrate mastery of the material via a quiz. Large quiz pools allow students to take a quiz multiple times until mastery is achieved. Students’ feedback indicated the PowerPoint slide decks were a good reference tool, the videos were easy to follow, and students’ knowledge, confidence, and awareness of writing mechanics increased.
{"title":"Automated Learning Strategy to Reinforce Business Writing Mechanics for Accounting Students","authors":"Janet A. Samuels, Janet Huston, William R. Pasewark","doi":"10.2308/issues-2021-128","DOIUrl":"https://doi.org/10.2308/issues-2021-128","url":null,"abstract":"Given the importance of accountants’ writing skills, the written communication expectation-performance gap, and limited accounting faculty time and expertise, this Business Writing Mechanics (BWM) learning strategy provides students with a spelling, grammar, punctuation, and word choice refresher using minimal faculty effort. BWM is an online, self-graded resource that students complete outside of class and consists of four separate assignment modules covering 1) Effective Written Communication, 2) Basic Grammar, 3) Advanced Grammar, and 4) Business Grammar. For each module, students access a PowerPoint slide deck, watch lecture video(s), and demonstrate mastery of the material via a quiz. Large quiz pools allow students to take a quiz multiple times until mastery is achieved. Students’ feedback indicated the PowerPoint slide decks were a good reference tool, the videos were easy to follow, and students’ knowledge, confidence, and awareness of writing mechanics increased.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2022-10-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44323794","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This article discusses my life experiences as: 1) a Black student studying accounting at several predominantly white institutions (PWIs), and 2) a Black accounting faculty member serving at two PWIs for 27 years. It includes some personal thoughts, memories, experiences, and lessons learned. After seeing videos of several Blacks suffocated or fatally shot by police officers and civilians, I felt compelled to write it with the hope that my comments would better sensitize primarily majority accounting faculty to the actual or perceived realities of the world and, more specifically the academy, from the perspective of one Black accounting faculty member. Also, I hope my comments provide some lessons and insights about the need for and benefits derived from DEI training, initiatives, and programs that help serve to guide our actions and behaviors as we educate the next generation of accounting students for life after college as practitioners and society members.
{"title":"Life Experiences of a Black Accounting Student and Faculty Member","authors":"Mark C. Dawkins","doi":"10.2308/issues-2021-111","DOIUrl":"https://doi.org/10.2308/issues-2021-111","url":null,"abstract":"This article discusses my life experiences as: 1) a Black student studying accounting at several predominantly white institutions (PWIs), and 2) a Black accounting faculty member serving at two PWIs for 27 years. It includes some personal thoughts, memories, experiences, and lessons learned. After seeing videos of several Blacks suffocated or fatally shot by police officers and civilians, I felt compelled to write it with the hope that my comments would better sensitize primarily majority accounting faculty to the actual or perceived realities of the world and, more specifically the academy, from the perspective of one Black accounting faculty member. Also, I hope my comments provide some lessons and insights about the need for and benefits derived from DEI training, initiatives, and programs that help serve to guide our actions and behaviors as we educate the next generation of accounting students for life after college as practitioners and society members.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2022-10-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47341209","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The number of students with disabilities in higher education has grown significantly. Although society and higher education have become increasingly diverse, discussions and efforts related to diversity, equity, and inclusion on college campuses frequently exclude disability, and research on the topic is narrowly focused. In this paper, we seek to reconceptualize the understanding of diversity as a way to promote a more inclusive environment where students with disabilities feel welcomed and engaged. Current attitudes are shaped by legislative history and models of disability, so we review the background of both aspects. With better awareness, higher education, including accounting programs, can break down barriers and model social justice. Responsibilities fall on faculty, student peers, and administration, including disability services, to foster these changes. Regarding accounting education, universal design for learning (UDL) and associated learning theories offer many promising avenues to create active and inclusive learning environments for all students.
{"title":"Inclusion of Disability Within the Spectrum of Diversity and the Implications for Accounting Education","authors":"Richard Walstra, Emilia Chukwuma","doi":"10.2308/issues-2021-007","DOIUrl":"https://doi.org/10.2308/issues-2021-007","url":null,"abstract":"The number of students with disabilities in higher education has grown significantly. Although society and higher education have become increasingly diverse, discussions and efforts related to diversity, equity, and inclusion on college campuses frequently exclude disability, and research on the topic is narrowly focused. In this paper, we seek to reconceptualize the understanding of diversity as a way to promote a more inclusive environment where students with disabilities feel welcomed and engaged. Current attitudes are shaped by legislative history and models of disability, so we review the background of both aspects. With better awareness, higher education, including accounting programs, can break down barriers and model social justice. Responsibilities fall on faculty, student peers, and administration, including disability services, to foster these changes. Regarding accounting education, universal design for learning (UDL) and associated learning theories offer many promising avenues to create active and inclusive learning environments for all students.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2022-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46196590","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This commentary offers insights into how accounting faculty can begin to create more inclusive, equitable experiences for students. Many faculty are well-intentioned and desire to improve the student experience, but may not know where to start. We introduce a pathway of reflection, education, and action that we believe can help faculty get started on this process. Reflection is the process of assessing one’s own identity, influences, biases, and personal experiences with diversity and privilege. Education involves seeking out information and experiences that can enhance cultural competence, particularly around gaps identified through reflection. Action refers to practical steps taken to make classrooms more inclusive, including classroom management and curricular changes. We draw upon professional experiences in academia and personal knowledge as authors with diverse racial and ethnic backgrounds to guide faculty interested in beginning to develop more inclusive classrooms.
{"title":"Where do I Start? A Pathway for Personal Growth for Faculty Committed to Creating Inclusive Classrooms","authors":"Robbie Bishop-Monroe, Joanna L. Garcia","doi":"10.2308/issues-2021-068","DOIUrl":"https://doi.org/10.2308/issues-2021-068","url":null,"abstract":"This commentary offers insights into how accounting faculty can begin to create more inclusive, equitable experiences for students. Many faculty are well-intentioned and desire to improve the student experience, but may not know where to start. We introduce a pathway of reflection, education, and action that we believe can help faculty get started on this process. Reflection is the process of assessing one’s own identity, influences, biases, and personal experiences with diversity and privilege. Education involves seeking out information and experiences that can enhance cultural competence, particularly around gaps identified through reflection. Action refers to practical steps taken to make classrooms more inclusive, including classroom management and curricular changes. We draw upon professional experiences in academia and personal knowledge as authors with diverse racial and ethnic backgrounds to guide faculty interested in beginning to develop more inclusive classrooms.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2022-09-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45246855","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This case is intended to impart basic spreadsheet skills to students that do not have them. It trains them to transform data, create formulas (with functions, IF statements, and absolute references), aggregate data, look up values, configure pivot tables, sort data, record macros, and extract spreadsheet tasks from conversation. These skills are needed for subsequent spreadsheet analyses for solving business problems. Suitable for students that can copy cells and develop simple formulas, the case offers pre- and post-assessment questions. The case provides scaffolding resources: flashcards for Excel features, a work plan template, a narrated video for getting started with the work plan, and guidance (scripts with screenshots and narrated videos) for performing the spreadsheet tasks. Using the context of a gradebook application, which is familiar to students, the case minimizes the cognitive load students experience because they are not trying to learn accounting and spreadsheet skills simultaneously.
{"title":"Getting Students Ready for Accounting Spreadsheets Training for Basic Spreadsheet Skills with Pre/Post Assessments","authors":"A. F. Borthick, Gary P. Schneider","doi":"10.2308/issues-2021-010","DOIUrl":"https://doi.org/10.2308/issues-2021-010","url":null,"abstract":"This case is intended to impart basic spreadsheet skills to students that do not have them. It trains them to transform data, create formulas (with functions, IF statements, and absolute references), aggregate data, look up values, configure pivot tables, sort data, record macros, and extract spreadsheet tasks from conversation. These skills are needed for subsequent spreadsheet analyses for solving business problems. Suitable for students that can copy cells and develop simple formulas, the case offers pre- and post-assessment questions. The case provides scaffolding resources: flashcards for Excel features, a work plan template, a narrated video for getting started with the work plan, and guidance (scripts with screenshots and narrated videos) for performing the spreadsheet tasks. Using the context of a gradebook application, which is familiar to students, the case minimizes the cognitive load students experience because they are not trying to learn accounting and spreadsheet skills simultaneously.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2022-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45259342","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The delivery of accounting higher education in Australia has been heavily dependent on casual academic staff in light of increased enrolments of national and international students. Whilst research to date has emphasized the demanding aspects of casual teaching and the need for improvements to the working conditions of casual academics, little is known about casual academics lived experiences and the way they develop ethical understanding of their day-to-day working conditions. We provide in-depth empirical evidence about casual accounting academics employment experiences in Australian Universities and highlight the factors that support and/or inhibit casual academics’ sense of inclusion and dignity in the workplace. Using ‘workplace dignity’ as our theoretical framework, we find that the stage of the casual academics’ career and their aspirations for academia impact their views and experiences of dignity and inclusion in the workplace.
{"title":"Casual accounting academics’ sense of dignity and inclusion in the workplace","authors":"Amrinder Khosa, Steven Burch, Esin Ozdil","doi":"10.2308/issues-2021-112","DOIUrl":"https://doi.org/10.2308/issues-2021-112","url":null,"abstract":"The delivery of accounting higher education in Australia has been heavily dependent on casual academic staff in light of increased enrolments of national and international students. Whilst research to date has emphasized the demanding aspects of casual teaching and the need for improvements to the working conditions of casual academics, little is known about casual academics lived experiences and the way they develop ethical understanding of their day-to-day working conditions. We provide in-depth empirical evidence about casual accounting academics employment experiences in Australian Universities and highlight the factors that support and/or inhibit casual academics’ sense of inclusion and dignity in the workplace. Using ‘workplace dignity’ as our theoretical framework, we find that the stage of the casual academics’ career and their aspirations for academia impact their views and experiences of dignity and inclusion in the workplace.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2022-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46430470","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper presents one approach to integrating data analytics (DA) and visualization content and software into the accounting information systems (AIS) course. The proposed AIS course model—which includes core and support components—covers many topics in the proposed 2024 CPA Evolution Model curriculum. The core components include an instructor-chosen AIS textbook, and Alteryx Designer and Tableau Desktop software. The popularity, availability, and ease of learning and use of the Alteryx and Tableau software motivates choosing the software. The support components include weekly homework, a class project, professional certification exams, and a course survey. The course learning objectives facilitate students: (1) developing an analytics mindset, (2) cultivating an interest in accounting analytics and AIS, and (3) enhancing life-long self-directed learning. Instructors can implement the proposed course model in provided 15-week, 10-week or 4-week sessions. Evidence of efficacy suggests that the proposed course model meets its key learning objectives.
{"title":"Integrating Alteryx Designer and Tableau Desktop into the AIS Course: An Analytics Mindset Model","authors":"Chuancai Zhang, D. Stone","doi":"10.2308/issues-2021-103","DOIUrl":"https://doi.org/10.2308/issues-2021-103","url":null,"abstract":"This paper presents one approach to integrating data analytics (DA) and visualization content and software into the accounting information systems (AIS) course. The proposed AIS course model—which includes core and support components—covers many topics in the proposed 2024 CPA Evolution Model curriculum. The core components include an instructor-chosen AIS textbook, and Alteryx Designer and Tableau Desktop software. The popularity, availability, and ease of learning and use of the Alteryx and Tableau software motivates choosing the software. The support components include weekly homework, a class project, professional certification exams, and a course survey. The course learning objectives facilitate students: (1) developing an analytics mindset, (2) cultivating an interest in accounting analytics and AIS, and (3) enhancing life-long self-directed learning. Instructors can implement the proposed course model in provided 15-week, 10-week or 4-week sessions. Evidence of efficacy suggests that the proposed course model meets its key learning objectives.","PeriodicalId":46324,"journal":{"name":"ISSUES IN ACCOUNTING EDUCATION","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2022-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42650250","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：