1. School of Accountancy, Jiangxi University of Finance and Economics, Nanchang, Jiangxi, China
2. School of Management, Xiamen University, Xiamen, Fujian, China
3. School of Economics and Management, Harbin Institute of Technology, Shenzhen, Guangdong, China
4. Business School, Sun Yat-Sen University, Guangzhou, Guangdong, China