Dr. Suyi Liu is an Assistant Professor in the Department of Accounting at Xi'an Jiaotong-Liverpool University. Her research focuses on disclosure and regulation in bank accounting, with particular emphasis on the 2023 Banking Crisis, as well as auditors' professional skepticism and decision-making. Dr. Liu is currently investigating how U.S. export controls affect the financing decisions, accounting information quality, and labor investment efficiency of sanctioned Chinese firms. Her work has been published in journals such as International Review of Financial Analysis (ABS 3), Accounting Forum (ABS 3), Finance Research Letters (ABDC A), and Managerial and Decision Economics. She has also presented her research at premier accounting conferences, including the AAA and CAAA. Additionally, she is a member of the ACCA (The Association of Chartered Certified Accountants).