Liu Hongxia, female, was born in 1963, and her native place is Beijing. She is a professor and doctoral supervisor at the School of Accounting of Central University of Finance and Economics, and a postdoctoral fellow at the Corporate Governance Center of Nankai University. He has taught in capital university of economics and business, Shandong University of Finance and Economics, Central Financial Management Cadre College and Central University of Finance and Economics. He was a visiting scholar at Victoria University in Australia and engaged in auditing work at Zhongzhou Certified Public Accountants in Beijing.