LIU Meiling is currently a Professor and Head of the Faculty of Auditing at the Asia-Pacific Finance and Development Institute (AFDI) and Shanghai National Accounting Institute (SNAI). She has 21 years of professional experience in research, teaching, consulting, and academic services in the fields of accounting informatization, auditing informatization, and tax informatization. She holds the XBRL International Foundation Certification, is a member of CIMA (Chartered Institute of Management Accountants), a CGMA (Chartered Global Management Accountant), and a certified Data Asset Manager (Intermediate Level) in China. Dr. Liu has been a pioneer in advancing the digital intelligence of accounting, auditing, and taxation through AI, accumulating extensive experience in AI research, education, and international cooperation. Since 2018, she has published multiple academic papers on AI topics, authored several AI-themed books based on consulting projects in intelligent finance, intelligent auditing, and intelligent regulation, led multiple provincial and ministerial-level research projects and major horizontal projects on AI, and delivered highly acclaimed courses on the application of AI in accounting, auditing, asset valuation, and procurement to senior professional trainees.