1. School of Accounting Nanjing Audit University Nanjing China
2. Ecole Supérieure des Sciences Commerciales d'Angers (ESSCA) Lyon France
3. Centre for Research in Accounting Accountability and Governance Southampton Business School University of Southampton Southampton SO17 1BJ UK
4. Accounting Department Faculty of Commerce Mansoura University Mansoura Egypt
5. School of Management Xi'an Jiaotong University Xi'an China