1. Department of Accounting, Management School, Jinan University, Guangzhou, China
2. Department of Finance, School of Management, Huazhong University of Science and Technology, Wuhan, China
3. School of Accounting, Guangdong University of Finance & Economics, Guangzhou, China
4. Institute of Capital Market and Audit Governance Studies for the Great Bay Area(Guangdong, Hong-Kong, Macau), GDUFE, Guangdong, China