after

applicationId

count

entityId

scmpPlusPaywallTypeIds

superTopicQueueName

topicPageQuery

hooksTopicWidgetQuery

topic

discoveryWidgetPostMagazineQueueQuery

chinaScienceDiscoveryModuleQueueQuery

hundredTopTablesDiscoveryWidgetQuery

openQuestionsSeriesDiscoveryModuleQuery

appConfig

filter

entityUuid

advertZone

sponsor

name

urlAlias

hooksTopic

hooksUseDynamicMetaTags

topicAdsTopic

topicDescriptionTopic

topicHeaderTopic

topicRestContentsTopic

topicSeoTopic

topicTopContentsTopic

topicTopicPageTopic

queue

items

section

query topicPageQuery(
  $after: String
  $applicationId: String!
  $count: Int = 28
  $entityId: String!
  $scmpPlusPaywallTypeIds: [String]
  $superTopicQueueName: String!
) {
  ...hooksTopicWidgetQuery_49mQWb
  topic(filter: {entityId: $entityId}) {
    entityId
    entityUuid
    advertZone(version: 2)
    sponsor {
      name
      id
    }
    name
    urlAlias
    ...hooksTopic
    ...hooksUseDynamicMetaTags
    ...topicAdsTopic
    ...topicDescriptionTopic
    ...topicHeaderTopic
    ...topicRestContentsTopic
    ...topicSeoTopic
    ...topicTopContentsTopic
    ...topicTopicPageTopic_44JfPG
    id
  }
  superTopicQueue: queue(filter: {name: $superTopicQueueName}) {
    items(first: 10) {
      edges {
        node {
          __typename
          ... on Content {
            __isContent: __typename
            entityUuid
            ...homeSecondaryContentItemContent
            ...sectionTopLeadPrimaryContentItemContent
            ...topStoriesItemContent
          }
          ... on Node {
            __isNode: __typename
            id
          }
        }
      }
    }
    id
  }
}

fragment articleCommentArticle on Article {
  ...entityLink
  commentCount
  entityId
}

fragment blockquoteQuoteContent on Content {
  __isContent: __typename
  ...contentShareWidgetContent
}

fragment checkersCheckContentContainsStarlingImageContent on Content {
  __isContent: __typename
  topics {
    entityId
    id
  }
}

fragment chinaScienceDiscoveryModuleQueueQuery on Query {
  chinaScienceDiscoveryModuleQueue: queue(filter: {name: "section_top_328475"}) {
    items(first: 6) {
      edges {
        node {
          __typename
          ... on Article {
            entityId
            ...homeSecondaryContentItemContent
          }
          ... on Node {
            __isNode: __typename
            id
          }
        }
      }
    }
    id
  }
}

fragment contentActionBarContent on Content {
  __isContent: __typename
  entityId
  createdDate
  updatedDate
  publishedDate
  ...articleCommentArticle
  ... on Article {
    hasVideoContent
  }
}

fragment contentCoverImageContent_2m5Gjt on Content {
  __isContent: __typename
  images {
    url
    title
    type
    size1200x800: style(filter: {style: "1200x800"}) {
      url
    }
    size540x360: style(filter: {style: "540x360"}) {
      url
    }
  }
}

fragment contentCoverImageContent_34Njms on Content {
  __isContent: __typename
  images {
    url
    title
    type
    landscape250x99: style(filter: {style: "landscape_250_99"}) {
      url
    }
    size540x360: style(filter: {style: "540x360"}) {
      url
    }
  }
}

fragment contentCoverImageContent_4hzFNJ on Content {
  __isContent: __typename
  images {
    url
    title
    type
    size768x768: style(filter: {style: "768x768"}) {
      url
    }
    size540x360: style(filter: {style: "540x360"}) {
      url
    }
  }
}

fragment contentHeadlineContent on Content {
  __isContent: __typename
  headline
  socialHeadline
  ...contentHeadlineTagContent
  ...helpersUseContentSponsorContent
}

fragment contentHeadlineTagContent on Content {
  __isContent: __typename
  ...hooksContentHeadlineTagContent
}

fragment contentLiveTagContent on Article {
  ...helpersCheckHasLiveTagArticle
}

fragment contentNewsletterWidgetContent on Content {
  __isContent: __typename
  topics {
    relatedNewsletters {
      ...helpersMassageToNewsletterItemNewsletter
      id
    }
    id
  }
  sections {
    value {
      relatedNewsletters {
        ...helpersMassageToNewsletterItemNewsletter
        id
      }
      id
    }
  }
  ... on Article {
    relatedNewsletters {
      ...helpersMassageToNewsletterItemNewsletter
      id
    }
  }
}

fragment contentReadingTimeContent on Content {
  __isContent: __typename
  readingTime
  flag
}

fragment contentSchemaRenderContent on Content {
  __isContent: __typename
  ...blockquoteQuoteContent
  ...imageContent
  ...inlineWidgetContent
  ...photoGalleryWidgetContent
  ...scmpYoutubeContent
}

fragment contentSectionsContent on Content {
  __isContent: __typename
  sections {
    value {
      ...helpersCheckIfNewsSectionInFirstIndexSection
      ...entityLink
      name
      id
    }
  }
}

fragment contentShareWidgetContent on Content {
  __isContent: __typename
  entityId
  urlAlias
  shortUrl
  socialHeadline
  headline
}

fragment contentSponsorTagContent on Content {
  __isContent: __typename
  ...helpersUseContentSponsorContent
}

fragment contentSubHeadlineContent on Content {
  __isContent: __typename
  subHeadline {
    json
  }
  summary {
    json
  }
  ...contentSchemaRenderContent
}

fragment contentSummaryContent on Content {
  __isContent: __typename
  __typename
  summary {
    text
  }
}

fragment contentTopicLinkContent on Content {
  __isContent: __typename
  topics {
    urlAlias
    ...entityLink
    ...topicLinkTopic
    id
  }
}

fragment discoveryWidgetPostMagazineQueueQuery on Query {
  postMagazineDiscoveryQueue: queue(filter: {name: "section_top_71"}) {
    items(first: 6) {
      edges {
        node {
          __typename
          ... on Article {
            entityId
            ...postMagazineDiscoveryItemContent
          }
          ... on Node {
            __isNode: __typename
            id
          }
        }
      }
    }
    id
  }
}

fragment entityFollowButtonBase on BaseWithApplicationAndUrlAlias {
  __isBaseWithApplicationAndUrlAlias: __typename
  __typename
  ... on Section {
    entityId
    name
  }
  ... on Author {
    entityId
    name
    disableFollow
  }
  ... on Topic {
    entityId
    name
    disableFollow
  }
}

fragment entityLink on BaseWithApplicationAndUrlAlias {
  __isBaseWithApplicationAndUrlAlias: __typename
  __typename
  entityId
  entityUuid
  urlAlias
  urlRedirect {
    toUrl
    id
  }
  application {
    entityId
    id
  }
  ... on Section {
    fullSectionPath {
      entityId
      id
    }
    parentSection
  }
  ...helpersAppBarVariantBase
  ...helpersApplicationBase
  ...helpersCheckIsPlusArticle
  ...helpersStyleSectionContent
}

fragment followButtonBase on BaseWithApplicationAndUrlAlias {
  __isBaseWithApplicationAndUrlAlias: __typename
  ...entityFollowButtonBase
  entityId
}

fragment helpersAppBarVariantBase on BaseWithApplicationAndUrlAlias {
  __isBaseWithApplicationAndUrlAlias: __typename
  ...helpersCheckIsLiveArticle
  ...helpersCheckIsPlusPage
  ...helpersCheckIsPostiesArticle
  ...helpersCheckIsPostiesPage
  ...helpersCheckIsPostMagazineArticle
  ...helpersCheckIsStyleArticle
  ...helpersSectionContent
  ...helpersStyleSectionContent
}

fragment helpersApplicationBase on BaseWithApplicationAndUrlAlias {
  __isBaseWithApplicationAndUrlAlias: __typename
  ...helpersCheckIsPostiesArticle
  ...helpersCheckIsPostiesPage
  ...helpersCheckIsPlusPage
}

fragment helpersCheckHasLiveTagArticle on Article {
  flattenTypeIds
  liveArticle {
    status
    id
  }
}

fragment helpersCheckIfNewsSectionInFirstIndexSection on Section {
  name
}

fragment helpersCheckIsLiveArticle on Article {
  flattenTypeIds
  liveArticle {
    status
    id
  }
}

fragment helpersCheckIsMainTopicContent on Content {
  __isContent: __typename
  topics {
    entityId
    id
  }
}

fragment helpersCheckIsPlusArticle on Article {
  paywallTypes {
    entityUuid
    id
  }
}

fragment helpersCheckIsPlusPage on Page {
  urlAlias
}

fragment helpersCheckIsPostMagazineArticle on Article {
  sections {
    value {
      entityId
      id
    }
  }
}

fragment helpersCheckIsPostiesArticle on Article {
  sections {
    value {
      entityId
      id
    }
  }
}

fragment helpersCheckIsPostiesPage on Page {
  urlAlias
}

fragment helpersCheckIsStyleArticle on Article {
  sections {
    value {
      entityId
      id
    }
  }
}

fragment helpersMassageToNewsletterItemNewsletter on Newsletter {
  entityId
  name
  alternativeName
  description {
    text
  }
  summary {
    text
  }
  homepageDescription {
    text
  }
}

fragment helpersSanitizeArticleTypeEntityIdsArticle on Article {
  types {
    value {
      entityId
      id
    }
  }
}

fragment helpersSanitizeAuthorTypesArticle on Article {
  authors {
    types
    id
  }
}

fragment helpersSanitizedAuthorEntityIdsArticle on Article {
  authors {
    entityId
    id
  }
}

fragment helpersSectionContent on Section {
  fullSectionPath {
    entityId
    id
  }
}

fragment helpersStyleSectionContent on Section {
  fullSectionPath {
    entityId
    id
  }
}

fragment helpersUseContentSponsorContent on Content {
  __isContent: __typename
  topics {
    entityId
    sponsor {
      ...sponsorTagSponsor
      name
      type
      id
    }
    id
  }
  ... on Article {
    sponsorType
  }
  ...helpersCheckIsMainTopicContent
}

fragment homePrimaryContentItemContent on Content {
  __isContent: __typename
  entityId
  urlAlias
  ...entityLink
  ...helpersCheckHasLiveTagArticle
  ...hooksContentItemProvidersContent_3FSKiH
}

fragment homeSecondaryContentItemContent on Content {
  __isContent: __typename
  entityId
  urlAlias
  ...entityLink
  ...helpersCheckHasLiveTagArticle
  ...helpersUseContentSponsorContent
  ...hooksContentItemProvidersContent_3VksLb
}

fragment hooksContentHeadlineTagContent on Content {
  __isContent: __typename
  ... on Article {
    types {
      value {
        name
        entityId
        description {
          text
        }
        id
      }
    }
    ...helpersCheckIsStyleArticle
  }
  flag
  sections {
    value {
      name
      id
    }
  }
  ...hooksContentHelperContent
}

fragment hooksContentHelperContent on Content {
  __isContent: __typename
  ...helpersSanitizeArticleTypeEntityIdsArticle
  ...helpersSanitizeAuthorTypesArticle
  ...helpersSanitizedAuthorEntityIdsArticle
  flag
}

fragment hooksContentItemProvidersContent_14w7Xi on Content {
  __isContent: __typename
  ...contentCoverImageContent_2m5Gjt
  ...contentHeadlineContent
  ...contentSummaryContent
  ...contentReadingTimeContent
  ...contentSponsorTagContent
  ... on Video {
    __typename
    ...videoDurationOverlayVideo
  }
}

fragment hooksContentItemProvidersContent_3FSKiH on Content {
  __isContent: __typename
  ...contentActionBarContent
  ...contentCoverImageContent_2m5Gjt
  ...contentHeadlineContent
  ...contentLiveTagContent
  ...contentSectionsContent
  ...contentSummaryContent
  ...contentSponsorTagContent
  ... on Video {
    __typename
    ...videoDurationOverlayVideo
  }
}

fragment hooksContentItemProvidersContent_3TpHBe on Content {
  __isContent: __typename
  ...contentActionBarContent
  ...contentHeadlineContent
  ...contentSectionsContent
  ...contentSubHeadlineContent
  ...contentSummaryContent
  ...contentTopicLinkContent
  ...contentSponsorTagContent
  ... on Video {
    __typename
    ...videoDurationOverlayVideo
  }
}

fragment hooksContentItemProvidersContent_3VksLb on Content {
  __isContent: __typename
  ...contentActionBarContent
  ...contentCoverImageContent_2m5Gjt
  ...contentHeadlineContent
  ...contentLiveTagContent
  ...contentSectionsContent
  ...contentSubHeadlineContent
  ...contentSummaryContent
  ...contentSponsorTagContent
  ... on Video {
    __typename
    ...videoDurationOverlayVideo
  }
}

fragment hooksContentItemProvidersContent_Y5tau on Content {
  __isContent: __typename
  ...contentActionBarContent
  ...contentCoverImageContent_4hzFNJ
  ...contentHeadlineContent
  ...contentSponsorTagContent
  ... on Video {
    __typename
  }
}

fragment hooksTopic on Topic {
  types
  sponsor {
    __typename
    id
  }
}

fragment hooksTopicWidgetQuery_49mQWb on Query {
  topic(filter: {entityId: $entityId}) {
    entityId
    ...hooksTopic
    ...topicAdsTopic
    ...topicMetadataDisplayTopic
    id
  }
  ...discoveryWidgetPostMagazineQueueQuery
  ...chinaScienceDiscoveryModuleQueueQuery
  ...hundredTopTablesDiscoveryWidgetQuery
  ...openQuestionsSeriesDiscoveryModuleQuery_2uEaAo
  appConfig(filter: {entityId: "scmp_pwa_widget"}) {
    json
    id
  }
}

fragment hooksUseDeepLinkTagsBase on BaseWithApplicationAndUrlAlias {
  __isBaseWithApplicationAndUrlAlias: __typename
  __typename
  urlAlias
  entityId
}

fragment hooksUseDynamicMetaTags on DynamicMetaTags {
  __isDynamicMetaTags: __typename
  metatags {
    key
    value
  }
}

fragment hundredTopTablesContent on Content {
  __isContent: __typename
  ...entityLink
  ...hooksContentItemProvidersContent_Y5tau
}

fragment hundredTopTablesDiscoveryWidgetQuery on Query {
  hundredTopTablesQueue: queue(filter: {name: "section_top_517759"}) {
    items(first: 5) {
      edges {
        node {
          __typename
          ... on Article {
            entityId
            ...hundredTopTablesContent
          }
          ... on Node {
            __isNode: __typename
            id
          }
        }
      }
    }
    id
  }
  hundredTopTablesSection: section(filter: {entityId: "517759"}) {
    ...entityLink
    id
  }
}

fragment imageContent on Content {
  __isContent: __typename
  headline
  ...checkersCheckContentContainsStarlingImageContent
}

fragment inlineWidgetContent on Content {
  __isContent: __typename
  ...contentNewsletterWidgetContent
}

fragment openQuestionsSeriesDiscoveryModuleQuery_2uEaAo on Query {
  openQuestionSeriesTopic: topic(filter: {entityId: "518656"}) {
    name
    urlAlias
    contents(exclude: {paywallTypeIds: $scmpPlusPaywallTypeIds}, first: 6, orderBy: {field: PUBLISHED_DATE, direction: DESC}) {
      edges {
        node {
          __typename
          ... on Article {
            entityId
            ...homeSecondaryContentItemContent
          }
          id
        }
      }
    }
    id
  }
}

fragment photoGalleryDialogContent on Content {
  __isContent: __typename
  __typename
  ...contentShareWidgetContent
}

fragment photoGalleryWidgetContent on Content {
  __isContent: __typename
  ...photoGalleryDialogContent
}

fragment postMagazineDiscoveryItemContent on Content {
  __isContent: __typename
  entityId
  urlAlias
  ...articleCommentArticle
  ...entityLink
  ...helpersCheckHasLiveTagArticle
  ...helpersUseContentSponsorContent
  ...hooksContentItemProvidersContent_14w7Xi
}

fragment scmpYoutubeContent on Content {
  __isContent: __typename
  entityId
  urlAlias
  publishedDate
}

fragment sectionTopLeadPrimaryContentItemContent on Content {
  __isContent: __typename
  entityId
  urlAlias
  topics {
    ...followButtonBase
    id
  }
  ...entityLink
  ...contentCoverImageContent_34Njms
  ...helpersUseContentSponsorContent
  ...hooksContentItemProvidersContent_3TpHBe
}

fragment sponsorTagSponsor on Sponsor {
  name
  type
  images {
    url
  }
}

fragment topStoriesItemContent on Content {
  __isContent: __typename
  ...homePrimaryContentItemContent
  ...homeSecondaryContentItemContent
  ...helpersUseContentSponsorContent
}

fragment topicAdsTopic on Topic {
  entityId
  advertZone(version: 2)
}

fragment topicDescriptionTopic on Topic {
  ...topicHeaderRelatedLinksTopic
  ...entityFollowButtonBase
  ...hooksTopic
  ...topicMetadataDisplayTopic
  extraMetadata {
    __typename
  }
  mobileImage: image(type: MOBILE_APP_IMAGE) {
    alt
    title
    style(filter: {style: "300x300"}) {
      url
    }
  }
  name
  description {
    text
  }
  chineseName
  updatedDate
}

fragment topicHeaderRelatedLinksTopic on Topic {
  ...hooksTopic
  relatedLink {
    title
    url
  }
  relatedTopics {
    name
    urlAlias
    id
  }
}

fragment topicHeaderTopic on Topic {
  ...topicHeaderRelatedLinksTopic
  ...entityFollowButtonBase
  ...hooksTopic
  mobileImage: image(type: MOBILE_APP_IMAGE) {
    alt
    title
    style(filter: {style: "300x300"}) {
      url
    }
  }
  name
  chineseName
  sponsor {
    ...sponsorTagSponsor
    id
  }
}

fragment topicLinkTopic on Topic {
  ...entityLink
  name
  shortName
}

fragment topicMetadataDisplayTopic on Topic {
  ...hooksTopic
  extraMetadata {
    key
    value
    topic {
      types
      urlAlias
      mobileImage: image(type: MOBILE_APP_IMAGE) {
        alt
        title
        style(filter: {style: "300x300"}) {
          url
        }
      }
      id
    }
  }
}

fragment topicRestContentsTopic on Topic {
  entityId
  advertZone(version: 2)
}

fragment topicSeoTopic on Topic {
  name
  description {
    text
  }
  urlAlias
  metaDescription
  ...hooksUseDeepLinkTagsBase
  ...hooksUseDynamicMetaTags
}

fragment topicTopContentsTopic on Topic {
  entityId
  advertZone(version: 2)
}

fragment topicTopicPageTopic_44JfPG on Topic {
  contents(after: $after, exclude: {paywallTypeIds: $scmpPlusPaywallTypeIds}, first: $count, filter: {applicationIds: [$applicationId]}, orderBy: {field: PUBLISHED_DATE, direction: DESC}) {
    edges {
      node {
        __typename
        __isContent: __typename
        entityUuid
        ...homeSecondaryContentItemContent
        ...sectionTopLeadPrimaryContentItemContent
        ...topStoriesItemContent
        id
      }
      cursor
    }
    pageInfo {
      endCursor
      hasNextPage
    }
  }
  id
}

fragment videoDurationOverlayVideo on Video {
  duration
  sections {
    value {
      entityId
      id
    }
  }
}


types

extraMetadata

relatedLink

relatedTopics

image

description

chineseName

updatedDate

metaDescription

json

section_top_71

section_top_328475

section_top_517759

World first as Chinese sample reveals ‘young’ volcanic activity on moon’s far side

Chinese and US scientists have come up with some surprising results after testing rock samples collected by the Chang’e-6 lunar mission.


China’s Gaofen 05B commercial satellite is ‘pushing the limits’ of hi-res imaging

Orbiter will also provide high-speed satellite-to-ground data transmission and feature electric propulsion, developer says.


China’s FAST telescope a beacon of ‘soft power’, Shaw laureate Shrinivas Kulkarni says

Winners of the awards see top science and maths talent continuing to emerge from Chinese universities.


Chinese scientists modify tomatoes to make them ‘significantly sweeter’

Glucose and fructose levels were 30 per cent higher after researchers removed two genes that regulate sugar content, according to study.


Award-winning mathematician Ma Xiaonan leaves Europe for China

The academic will serve as chair professor at Nankai University’s Chern Institute of Mathematics.


What Trump 2.0 means for Chinese EV makers, Africa’s green vehicle potential: 7 EV reads

From what Trump’s re-election means for Chinese EV makers to Shanghai’s push for pilot-free flying cars, here are seven EV stories you may have missed.


Your Hong Kong weekend drinks guide for November 15-24

Your Hong Kong weekend food guide for November 15-17

Drink in Focus: the Thai Beef Salad cocktail at The Savory Project

Dish in Focus: Is LPM’s vanilla cheesecake the ‘best in town’?

Your Hong Kong weekend food guide: where to eat from November 8-10

Historian Jay Winter on why we aren’t heading towards WWIII yet and how wars have changed

US historian Jay Winter explains how the nature of war shifted after WWI and WWII, and the impact it has on the world today.


Middle East ‘the best place’ for China and US to cooperate, observer says

Prominent academic Pan Guang gives his view on Beijing’s role in conflict mediation, its engagement with the Global South, and belt and road security.


China’s property bender has led to long, tough hangover: economist Mao Zhenhua

Chinese economist Mao Zhenhua, who was among the first to spot weaknesses in the country’s real estate sector, says the era of large-scale construction which fuelled the property crisis has ended.


Justin Lin Yifu on China’s third plenum, overcapacity and avoiding Japan’s fate

Professor and economist Justin Lin Yifu says China’s industrial policy is paramount to continued development, tech innovation and the transition to higher productivity.


Why this China analyst says full decoupling is unlikely, and what’s missed in reform talk

Founder of Gavekal Dragonomics says efforts to dislodge China from global supply chains are unlikely to succeed and discussions of ‘reform’ from outside the country often miss vital context.


South China Sea flare-up risk ‘much higher’ than across Taiwan Strait, former US ‘envoy’ to Taipei Douglas Paal says

There is no easily identifiable off-ramp for Beijing and Manila on the Second Thomas Shoal, Douglas Paal, unofficial US representative to Taipei from 2002 to 2006, tells the Post.


Open Questions series

The Hong Kong stuntman reviving classic kung fu

Philip Ng, star of new movie Stuntman, reflects on Hong Kong’s golden action film era when Bruce Lee and Jackie Chan reigned – and why it’s back.


The 53rd Hong Kong French Film Festival returns with classics

The fest kicks off at City Hall with this year’s Cannes fave L’Amour Ouf and includes Q&A sessions with featured filmmakers and actors.


How this organiser went from corporate DEI to planning music festivals

Nikki Davies tells PostMag about finding her niche in DEI in the corporate world before transferring her skill set to live music events.


The unspoilt nature of Indonesia’s West Bali National Park

There’s only one place on the Indonesian holiday island to see ‘big five’ in their original habitat, amid landscapes of indigenous flora


This Hong Kong charity has served 78,000 meals to the needy since 2022

More Good has fed senior citizens, asylum seekers, migrant women and the homeless – and even hosts events at its 8,000 sq ft space.


In 2007, a Hong Kong civil servant was nearly kidnapped

Dr Ronald Leung Ding-bong, a former Urban Council president, was heading to his office in Causeway Bay when he foiled his assailants.


How Yamibuy made millions selling Asian food in AmericaHow a quest for soy sauce created a multimillion-dollar online business in the US

Global accountancy firms develop ‘one-stop service’ consultancy roles for changing technology, emerging markets and integrated strategies

China’s FinTech sector expands into regulatory AI, big data analytics, PsP and robo-advisory facilities

Accounting firms should conduct risk assessments of clients to avoid falling foul of China’s cybersecurity law

Listing activity: Healthy pipeline of IPO-ready companies spurs talk of records

Possible conflict of interest flagged in applications to Hong Kong’s Research Grants Council

‘Focus on quality instead of low cost’ for outsourced repair work on Hong Kong public housing

Auditor finds massive increase in illegal dumping of construction waste in Hong Kong

Hong Kong universities urged to look beyond mainland to boost paltry foreign student numbers

Hong Kong inspectors fail to get into 80,000 public flats, Audit Commission finds

Passers-by counted as part of audience at Hong Kong music events, Audit Commission says

Hong Kong’s IPO market remains buoyant despite global and regional economic uncertainties

High alert: there is a growing awareness of cybercrime in Hong Kong as estimated financial losses by banks soar by 50 per cent in past year

Twice as good: Shenzhen-Hong Kong link offers overseas investors access to tech firms

Tight supervision: Hong Kong-listed companies follow steps to improve risk management measures

Never-ending story: CPA must be prepared to continually learn new skills and update existing ones

Sum of all challenges: accountants work to adjust to highly regulated business environment and rapid technological developments