1. School of Management, Xi’an Jiaotong University, Xi'an, Shaanxi, P.R. China
2. Department of Accounting, Prince Sultan University, Riyadh 11586, Saudi Arabia
3. St Antony’s College, University of Oxford, Oxford, UK
4. School of Business, East China University of Science and Technology, Xuhui, Shanghai, 710049, P.R. China