1. Business School, Xiangtan University, Xiangtan, Hunan Province, China
2. Hunan Provincial Research Base of Budget and Accounting Theory, Xiangtan, Hunan Province, China
3. School of Business Administration, South China University of Technology, Guangzhou, Guangdong Province, China
4. School of Management, Xi’an Jiaotong University, Xi’an, Shaanxi Province, China
5. Shidler College of Business, University of Hawaii at Manoa, Honolulu, Hawaii State, USA