Xiong Feng, Associate Professor of the Department of accounting, School of management, Xiamen University. I received Doctoral degree from the Queensland University of Technology, Australia (major in Accounting), Bachelor degree from the University of Queensland, Australia (major in Accounting and Finance). Since November 2016, I joined Xiamen University, entered the Foreign Youth Talent Program (national and provincial), and participated in a number of national, provincial and ministerial scientific research projects. In terms of teaching, I teach undergraduate and graduate courses such as (intermediate) financial accounting, management accounting and big data audit. I lead a school-level first-class undergraduate course construction (Western Financial Accounting) and a school-level education and teaching reform research project (Big Data Audit). In terms of scientific research, my main research fields are accounting (AUDIT) research, enterprise information disclosure, government procurement and new economic model from the perspective of new technologies (big data, machine learning, blockchain, etc.). The research topics of my published papers include but are not limited to machine learning methods to predict corporate fraud (Journal of Business Ethics), corporate internal communication quality and cash holdings (Accounting and Finance), and the corporate use of social media for corporate disclosure (and its legal applications) (Technology Analysis and Strategic Management, Business Horizons, Australian Journal of corporate law). In terms of social services, I participated in the evaluation and research of doing business environment at the provincial and municipal levels. Combined with theoretical knowledge such as government performance management, I investigate the construction of evaluation indicators such as government procurement and tax services, and write consultative reports such as government procurement reform countermeasures.