Xu Shuolei, Ph.D., is a Lecturer in the Business School at Xi'an University of Finance and Economics, China. He received his Ph.D. in Management from Xi'an Jiaotong University. His research interests include corporate accounting, corporate taxation, local government debt governance, digital economy, ESG, and corporate innovation. Dr. Xu has published academic papers in international journals, including Australian Accounting Review, Journal of Economic Surveys, and The Journal of Developing Areas. His publications on corporate tax avoidance have been recognized as Wiley Highly Cited Papers. He has also participated in two research projects funded by the National Natural Science Foundation of China (NSFC), and one National Social Science Found project.