1. Institute of Accounting and Finance Policy Research, Accra, Ghana
2. Faculty of Humanities, Ningxia Normal University, Ningxia, China
3. School of Engineering, Johns Hopkins Whiting, Baltimore, MD, USA
4. Accounting School, Zhongnan University of Economics and Law, Wuhan, China
5. School of Accountancy, Jiangxi University of Finance and Economics, Nanchang, China