1. School of Accounting, Fujian Jiangxia University, Fuzhou, China
2. School of Public Administration, Fujian Normal University, Fuzhou, China
3. Department of Business Administration, Iqra University, Karachi, Pakistan
4. Nanping Branch, Industrial and Commercial Bank of China, Nanping, China
5. School of Statistics and Applied Mathematics, Anhui University of Finance and Economics, Bengbu, China