1. School of Economics and Management; Southwest Jiaotong University; No.111, First Section, North of Second Ring Road Chengdu Sichuan 610031 China
2. School of Public Health and Management; Weifang Medical University; No.7166, Baotong West Street Weifang Shandong 261053 China
3. Board of Audit and Inspection of Korea; Audit and Inspection Research Institute; 112 Bukchonro, Jonnogu Seoul Korea