1. International School of Business and Finance, Sun Yat-sen University, Zhuhai, China
2. Institute of Capital Market and Audit Governance Studies for the Great Bay Area, Guangdong, Hong-Kong, Macau
3. School of Accounting, Guangdong University of Finance and Economics, Guangzhou, China
4. Investment and Development Department, Guangzhou Aerotropolis Industrial Investment Group Co. Ltd, Guangzhou, China