1. Department of Accounting, Nankai Business School, Nankai University, Tianjin, China
2. Department of Business Administration, Kararkoram International University, Gilgit, Pakistan
3. Department of Public Administration, Government College University, Faisalabad, Pakistan
4. Lyallpur Business School, Government College University, Faisalabad, Pakistan
5. Management Science and Engineering, Nankai Business School, Nankai University, Tianjin, China
6. School of Economics and Management, China University of Mining and Technology, Xuzhou, China
7. College of Tourism and Service Management, Nankai University, Tianjin, China