1. School of Accounting, Guangdong University of Foreign Studies, Guangzhou, Guangdong, China
2. School of Finance, Guangdong University of Foreign Studies, Guangzhou, Guangdong, China
3. Macquarie Business School, Macquarie University, Sydney, Australia
4. School of Accounting, Nanjing University of Finance and Economics, Nanjing, Jiangsu, China
5. School of Accounting, University of Sydney, Sydney, Australia