Zhongxia (Shelly) Ye, CPA (China), earned her B.A. and M.A. from Southwestern University of Finance and Economics, China, and Ph.D. from Temple University in 2006. She has more than 5 years of professional experience in the areas of independent auditing and internal auditing in Shenzhen, China. Her current research interests include internal controls, auditing, corporate governance and financial accounting. She has presented her research at some conferences and published an article in Accounting Horizons.