1. College of Auditing and Evaluation, Nanjing Audit University, Nanjing, China;
2. Department of Shipping and Transportation Management, National Taiwan Ocean University, Keelung, Taiwan;
3. Department of Information Management, Ming Chuan University, Taipei, Taiwan;
4. International Business and Trade Program, Ming Chuan University, Taipei, Taiwan;
5. Department of Management, Shanghai University of Engineering Science, Shanghai, China