Bachelor：1994-09-1998-07，Accounting，Jiangxi Agricultural University

Master：1998-09-2001-01，Accounting，Fuzhou University

Ph.D.：2001-09-2004-07，Accounting，Renmin University of China

1.2009-09-01，Beijing Jiaotong University，Professor

2.2006-07-01，2009-07-01，Beijing University of Chemical Technology，Professor

3.2005-10-01，2006-02-01，Hong Kong Polytechnic University，Research Assistant

4.2004-07-01，2006-07-01，Tsinghua university，，Postdoctoral

Capital Markets and Accounting Information，Accounting Standards For Business Enterprises，the Companys Financial，Enterprise Innovation

1. (PI)Accountant celebrity training project,Ministry of Finance of the Peoples Republic of China,PI:Cheng， X.(2020-01-01 - 2023-12-31).

2. (CO-PI)Study on the effect of high speed railway,National Railway Administration of the Peoples Republic of China,CO-PI:Xiao， X.(2019-04-23 - 2020-06-30).

3. (CO-PI)The influence of the opening of high speed rail on the pricing efficiency of capital market—From the perspective of information flow,Graduate Innovation Project of Basic Scientific Research Operating Expenses,CO-PI:Han， L.(2019-04-01 - 2021-03-31).

4. (CO-PI)Preferential tax policies and enterprise innovation,Key Cultivation Project Supported by Humanities and Social Sciences of Basic Scientific Research Operating Expenses,CO-PI:Yao， L.(2019-03-15 - 2024-09-30).

5. (CO-PI)Research on the influence of industry-finance integration and institutional environment on the innovation of central enterprises,Key Cultivation Project Supported by Humanities and Social Sciences of Basic Scientific Research Operating Expenses,CO-PI:Li， Y.(2019-03-15 - 2024-09-30).

6. (PI)Research on High speed Rail opening Factor flow and Corporate Investment behavior.,National Natural Science Foundation of China General Program,PI:Cheng， X.(2019-01-01 - 2022-12-31).

7. (CO-PI)Research on risk management system of accounting firms,Other,CO-PI:Li， Y.(2018-08-01 - 2019-12-31).

8. (CO-PI)Positive information rendering and stock price crash risk,Basic Scientific Research Operating Expenses,CO-PI:Sun， Q.(2018-04-01 - 2020-03-31).

9. (CO-PI)Geographical proximity of major customers and technological innovation of enterprises,Basic Scientific Research Operating Expenses,CO-PI:Wan， Q.(2018-04-01 - 2020-03-31).

10. (CO-PI)Controlling shareholders equity pledge and management earnings forecast accuracy,Basic Scientific Research Operating Expenses,CO-PI:Shen， H.(2018-04-01 - 2020-03-31).

11. (CO-PI)Marketing effect followed by analysts and capital market asset pricing—Empirical analysis based on directional SEO bidding,Basic Scientific Research Operating Expenses,CO-PI:Yang， M.(2017-01-01 - 2018-12-31).

12. (CO-PI)Research on equity pledge and accounting conservatism,Basic Scientific Research Operating Expenses,CO-PI:Han， L.(2017-01-01 - 2019-01-01).

13. (CO-PI)Research on price clustering problem based on price data of institutional investors based on IPO inquiry stage,MOE，Department of Humanities and Social Sciences Youth,CO-PI:Gao， S.(2016-09-01 - 2019-06-01).

14. (CO-PI)A study on the tax reduction effect and division effect of Business Reform and Increase in Beijing,Beijing Philosophy and Social Affairs Office,CO-PI:Li， Y.(2016-08-30 - 2018-12-31).

15. (CO-PI)Research on the function orientation and operation mode of the institute of certified public accountants under the market environment,Other,CO-PI:Li， Y.(2016-08-01 - 2018-12-31).

16. (CO-PI)Monetary policy fluctuation， tax evasion and enterprise value,Basic Scientific Research Operating Expenses,CO-PI:Li， H.(2016-01-01 - 2017-12-31).

17. (PI)Research on the influence mechanism of market-oriented environment on enterprise innovation investment efficiency: Macro and micro perspective,National Natural Science Foundation of China General Program,PI:Cheng， X.(2016-01-01 - 2019-12-31).

18. (CO-PI)Research on the evaluation model and subsidy mechanism of financial subsidy after public transport price increase in Beijing,Beijing Philosophy and Social Affairs Office,CO-PI:Xiao， X.(2015-08-31 - 2020-07-20).

19. (CO-PI)Research on the influence mechanism of audit opinion of going concern on resource allocation efficiency of capital market,National Social Science Foundation of China General Program,CO-PI:Zhang， L.(2015-07-01 - 2022-04-08).

20. (PI)The economic consequences of disclosure of internal control defects: Earnings quality， equity value and capital cost,National Natural Science Foundation of China General Program,PI:Cheng， X.(2013-10-01 - 2016-12-31).

1. (PI)Strengthen the foreign exchange risk management of net investment in overseas operations and ensure the long-term stability of international strategy,Social Science Commercially Funded Project,PI:Cheng， X.(2020-06-08 - 2020-11-30).

2. (CO-PI)Research on tax data analysis and risk early warning index system of railway enterprises,China Railway,CO-PI:Yao， L.(2019-12-20 - 2020-12-31).

3. (PI)Management consulting on the impact of new revenue and leasing criteria on the operational decision-making and accounting methods of state grid corporation,Social Science Commercially Funded Project,PI:Cheng， X.(2019-07-30 - 2021-06-30).

4. (PI)Research on the new financial instrument accounting standards in 2017,Social Science Commercially Funded Project,PI:Cheng， X.(2018-03-01 - 2019-12-31).

5. (PI)Research on the impact of the new finance and taxation policy on corporate trust business and its countermeasures,Beijing Jiaotong University,PI:Cheng， X.(2017-12-01 - 2018-03-30).

6. (CO-PI)Research on innovative mode and economic benefit evaluation of new Chinese high-speed railway passenger cars,Social Science Commercially Funded Project,CO-PI:Xiao， X.(2017-11-20 - 2021-06-30).

7. (PI)Research on lean management strategy of intensive fund of State Grid Corporation of China,Social Science Commercially Funded Project,PI:Cheng， X.(2017-01-01 - 2017-12-31).

8. (CO-PI)The new third board market mechanism and audit system arrangement,Social Science Commercially Funded Project,CO-PI:Zhang， L.(2015-06-30 - 2017-06-30).

1.2019-10-01，Selected into Accounting Master Training Project

2.2017-11-01，The third prize of the best paper of the 25th International Conference on Securities and financial markets

3.2017-09-01，Excellent papers of the 12th China Management Annual Meeting

4.2016-06-01，My favorite teacher

5.2016-03-01，Famous teachers of Beijing Jiaotong University in 2015

6.2015-01-01，Third， educating and educating people

7.2015-01-01，Model of classroom teaching style

8.2015-01-01，Famous teacher

9.2015-01-01，Excellent lecturer

Undergraduate

Corporate Financial Report

Financial report analysis

Introduction to Business Administration

Postgraduate

Financial Accounting Theory and Frontier Research

Research on Financial Accounting

Frontier Topics in Financial Accounting Research

Research on Accounting Standards

Accounting

Corporate Financial Report

Accounting Theory and Frontier Research

1. Yang， M.,Cheng， X.， Sun， Q.， & Lu， C.(2019).How does analyst forecast dispersion affect SEO discounts in uniform-price auction system? Evidence from investor bids in China,International Review of Economics & Finance.

2. Cheng， X.,Wan， Q.， & Li， H.(2019).Research on the influence of geographical proximity of large customers on the suppliers accounting conservatism,Journal of Audit & Economics.

3. Wan， Q.,Cheng， X.， Yang， M.， & Ouyang， C.(2019).Can the geographical proximity of large customers inhibit corporate fraud?,China Soft Science.

4. Yang， M.,Cheng， X.， & Zhong， K.(2019).Research on the influence of equity pledge on enterprise innovation—An analysis based on the uncertain adjustment effect of monetary policy,Journal of Finance and Economics.

5. Li， H.,Cheng， X.， & Gao， S.(2018).Does real estate price bubble drive outa company s R&D activity?—The evidence form gem company,China Soft Science.

6. Cheng， X.,Li， J.， & Li， H.(2018).Investor investigation and corporate R & D spillover effect,Journal of Central University of Finance & Economics.

7. Yao， L.,Fu， F.， & Cheng， X.(2018).Tax avoidance， financing ability of debt and cost of debt,China Soft Science.

8. Li， H.,Cheng， X.， & Yao， L.(2018).The site visit of institutional investors and corporate tax avoidance: Base on the mediating effects of information disclosure,Accounting Research.

9. Li， H.,& Cheng， X.(2018).Investor investigation and the choice of R&D capitalization of gem company,Journal of Finance and Economics.

10. Cheng， X.,Zhang， H.， Li， H.， & Wang， Y.(2018).The impact of R & D information disclosure on spillover effect of R & D activities—Empirical data from GEM,Science & Technology Progress and Policy.

11. Yang， M.,Cheng， X.， Chan， K. C.， & Gao， S.(2018).Information cost or heterogeneous beliefs? An examination of the impact of value uncertainty on auction-style SEO discounts in China,International Review of Economics & Finance.

12. Yang， M.,Cheng， X.， & Li， H.(2018).Field research of institutional investors， corporate characteristics and enterprise innovation performance,Contemporary Finance & Economics.

13. Zhong， K.,Yang， M.， & Cheng， X.(2017).Institutional environment corporate governance and enterprise innovation investment: Retrospect and prospect,Chinese Review of Financial Studies.

14. Zhong， K.,Cheng， X.， Xiao， X.， & Zheng， L.(2017).Do Macroeconomic policies affect corporate innovation investment?—Evidence from financing constraints and financing sources,Nankai Business Review.

15. Li， H.,Cheng， X.， & Gao， S.(2017).Does tax incentive affect R & D investment of enterprises?—Based on the test of accelerated depreciation policy of fixed assets,Studies in Science of Science.

16. Wan， Q.,Cheng， X.， & Wu， C.(2017).Customer concentration and enterprise technological innovation—An empirical analysis of A-share listed companies in China,Scientific Decision Making.

17. Li， H.,Cheng， X.， & Zheng， L.(2017).A study of investor sentiment impact on the stock price crash risk,Soft Science.

18. Li， H.,Cheng， X.， & Li， X.(2017).Research on investors investigation and top executive compensation contract effectiveness,Contemporary Finance & Economics.

19. Zhong， K.,Cheng， X.， & Liu， J.(2017).Margin system improves information content of share prices?—Empirical analysis based on future earnings response coefficient,Accounting and Economics Research.

20. Cheng， X.,Li， H.， & Gao， S.(2017).Institutional investors site visit and the method of management earnings guidance,Journal of Management Science.

21. Li， H.,& Cheng， X.(2017).Is investors site visit improving the price efficiency of capital market: A study base on accounting information value relevance,Financial Economics Research.

22. Cheng， X.,Li， H.， & Jiang， Y.(2017).Enterprise innovation， marketization process and regional employment level: Empirical evidence from Chinese industrial enterprises,Science & Technology Progress and Policy.

23. Feng， L.,Xiao， X.， & Cheng， X.(2016).Effect of corporate social responsibility on firm risk: Based on the economic conditions of China,Nankai Business Review.

24. Cheng， X.,Jiang， Y.， & Zheng， L.(2016).Shadow banking system， corporate risk-taking， and corporate value,Journal of Finance and Economics.

25. Li， H.,Cheng， X.， & Zheng， L.(2016).Does investor research affect the R & D investment intensity of GEM companies,Science & Technology Progress and Policy.

26. Zhong， K.,Lv， J.， & Cheng， X.(2016).Internal control construction and enterprise innovation investment: Promoting or restraining?—The economic consequences of Chinas Sarbanes Act,Securities Market Herald.

27. Cheng， X.,Li， H.， & Zheng， L.(2016).The effect of audit firms size， audit tenure on reporting of internal control weakness—An empirical study on the merge audit companies,Systems Engineering.

28. Wang， Y.,Cheng， X.， & Zhong， K.(2016).How do market position and internal control affect the investment efficiency of firms?,Scientific Decision Making.

29. Cheng， X.,Li， H.， & Zheng， L.(2016).Can tax evasion enhance enterprise value?—Based on the perspective of monetary policy,Journal of Audit & Economics.

30. Zhong， K.,Cheng， X.， & Zhang， W.(2016).Monetary policy moderate level and enterprise short loan long vote puzzle,Management World.

31. Zhong， K.,Cheng， X.， & Zhang， W.(2016).Monetary policy， information transparency and credit term structure,Finance & Trade Economics.

32. Li， H.,Cheng， X.， & Zheng， L.(2016).Economic policy uncertainty， working capital management and finn value,Journal of Central University of Finance & Economics.

33. Feng， L.,Xiao， X.， & Cheng， X.(2016).Disclosure regulation， corporate social performance and corporate social disclosure—Based on the signaling theory,Modern Finance and Economics-Journal of Tianjin University of Finance and Economics.

34. Jiang， Y.,Cheng， X.， & Li， H.(2015).Does corporate capital structure decision-making have learning effect?,Journal of Central University of Finance & Economics.

35. Yang， C.,Cheng， X.， & Wang， X.(2015).The effectiveness of internal control deficiencies disclosure system and the analysis of its influencing factors,Research on Economics and Management.

36. Cheng， X.,Zhong， K.， & Yang， M.(2015).Does CEO ownership of private listed companies alleviate agency conflicts?—An analysis based on the perspective of real activity earnings management,Journal of Audit & Economics.

37. Zheng， L.,& Cheng， X.(2015).The effect of industrial policy and asset tangibility on corporate capital investment,Journal of Guangdong University of Finance & Economics.

38. Zheng， L.,Cheng， X.， & Yao， L.(2015).Liquidity management and innovation sustainability of listed firms of strategic emerging industry,Forum on Science and Technology in China.

39. Zheng， L.,& Cheng， X.(2015).Macro-economy environment fluctuation， integration of industrial-finance capital and enterprise investment & financing activities—A case study of a non-state owned firm,Review of Industrial Economics.

40. Cheng， X.,Jiang， Y.， & Zheng， L.(2015).Shadow banking system， corporate risk taking and financing constraints,Business Management Journal.

41. Zheng， L.,& Cheng， X.(2015).Value effect of economic cycle industrial spatial agglomeration and cash holding strategy,Chinese Review of Financial Studies.

42. Yang， C.,& Cheng， X.(2015).The association study of disclosure of internal control deficiencies and executive compensation contracts,Journal of Northeast Normal University （Philosophy and Social Sciences）.

1. Cheng， X.,2019,The Annotated Accounting Standards for Business Enterprises， Volume 1: Financial Instruments,Economic Science Press.

1. Director of Accounting Society of China.

2. Non-practising member of The Chinese Institute of Certified Public Accountants.