1. School of Management, Guangzhou University, Guangzhou, China
2. School of Accounting, Guangdong University of Finance and Economics, Guangzhou, China
3. School of Accounting, Guangdong University of Foreign Studies, Guangzhou, China
4. Research Center for Guangdong-Hong Kong-Macao Greater Bay Area Accounting and Economic Development, Guangdong University of Foreign Studies, Guangzhou, China
5. Newcastle Business School, University of Newcastle, Sydney, Australia