Dr. Sandra Flores Ureba is a Permanent Lecturer in the Accounting Area of the Department of Business Economics at the Universidad Rey Juan Carlos (Madrid, Spain). She holds a PhD in Business Economics and a Bachelor's Degree in Business Administration and Management (BBA). She is also accredited as Associate Professor (Profesor Titular de Universidad) by the Spanish National Agency for Quality Assessment and Accreditation (ANECA). Her academic and research activities focus on accounting, auditing, financial statement analysis, sustainability, ESG (Environmental, Social and Governance) issues, and corporate performance. Throughout her academic career, she has developed an interdisciplinary research profile that integrates accounting and business management perspectives to assess organizational performance, value creation, and sustainable development in both public and private organizations. In recent years, she has established a significant research line in sustainable urban mobility and public transport management, addressing topics such as operational efficiency, financial solvency, innovation, governance, environmental sustainability, and stakeholder perceptions. Her scientific contributions include studies on the efficiency of urban public transport systems, sustainability and innovation in transport services, corporate resilience, financial performance, and bibliometric analyses of research trends in urban mobility and transport management. Dr. Flores Ureba