Yi Xiang is a Research Assistant Professor in Accounting at the School of Accounting and Finance, the Hong Kong Polytechnic University. His research interests include auditing, financial accounting, and banking in the US and global financial markets. Yi Xiang completed his Ph.D. in accounting at the University of Queensland (UQ) in 2020 in Australia. Prior to his Ph.D., he obtained his master degree in professional accounting with Dean's Recommendation for Academic Excellence from UQ in 2014 and his bachelor degree in finance from Zhongnan University of Economics and Law in 2012.