1. School of Public Finance and Taxation, Zhongnan University of Economics and Law, Wuhan, China
2. School of Accounting, Guangdong University of Foreign Studies, Guangzhou, China
3. Research Center for Guangdong-Hong Kong-Macao Greater Bay Area Accounting and Economic Development, Guangdong University of Foreign Studies, Guangzhou, China
4. School of Accounting, Guangdong University of Finance & Economics, Guangzhou, China