1. School of Management Guangdong University of Technology 161 Yinglong Road, Tianhe District Guangzhou Guangdong People's Republic of China
2. School of Accounting Guangdong University of Foreign Studies Xiaoguwei Panyu District Guangzhou Guangdong People's Republic of China
3. School of Business Administration South China University of Technology 381 Wushan Road, Tianhe District Guangzhou Guangdong People's Republic of China