1. School of Management, Huazhong University of Science and Technology, Wuhan 430074, P.R. China
2. Department of Accounting, Mawlana Bhashani Science and Technology University, Santosh, Tangail-1902, Bangladesh
3. BRAC Business School, BRAC University, Dhaka-1212 Bangladesh
4. Department of Business Administration, Mawlana Bhashani Science and Technology University, Santosh, 1902, Bangladesh