1. Management College, Ocean University of China, Qingdao, People’s Republic of China
2. Department of Academic Journals, Shanghai Lixin University of Accounting and Finance, Shanghai, People’s Republic of China
3. School of Accountancy / Institute of Accounting and Finance, Shanghai University of Finance and Economics, Shanghai, People’s Republic of China
4. International School of Business & Finance, Sun Yat-sen University, Zhuhai, People’s Republic of China
5. School of Management, Xiamen University, Xiamen, People’s Republic of China