1. School of Accounting, Yunnan University of Finance and Economics, Kunming, 650221, China
2. School of Accounting, Yunnan University of Finance and Economics, Kunming, China
3. Department of accounting, College of business, Jouf university, Kingdom of Saudi Arabia-Faculty of commerce and Eonomics, Amran University, Yemen University, Yemen
4. Department of Accounting, College of Business Administration, Prince Sattam bin Abdul Aziz University, Al Kharj, Kingdom of Saudi Arabia -Accounting Department, Administrative Science College, Al-Baydha
5. Azman Hashim International Business School, Universiti Teknologi Malaysia, Johor Baru 81310, Malaysia
6. Department of Management Science, Shaheed Zulfikar Ali Bhutto Institute of Science and Technology: Karachi, Pakistan