1. Accounting school, Guangdong University of Foreign Studies, Guangzhou, People’s Republic of China
2. Strategic management and organisations, Xi’an Jiaotong Liverpool University, Suzhou, People’s Republic of China
3. School of Accounting, Research Center for Cross-board and M&A Innovation Strategy, Guangdong University of Foreign Studies, Guangzhou, People’s Republic of China
4. Carson College of Bussiness, Washington State University, Pullman, USA