1. School of Accounting, Guangdong University of Foreign Studies, Guangzhou, Guangdong, China
2. Shenwan Hongyuan Securities Underwriting SponsorCo., Ltd, Urumqi, China
3. School of Accounting, Guangdong University of Finance, Guangzhou, Guangdong, China
4. School of Business Administration, Jimei University, Xiamen, China