1. Department of Accountancy, Gies College of Business University of Illinois at Urbana–Champaign Champaign Illinois USA
2. College of Management Science Chengdu University of Technology Chengdu China
3. School of Accounting, SWUFE‐UD Institute of Data Science Southwestern University of Finance and Economics Chengdu China
4. Institute of Western China Economic Research Southwestern University of Finance and Economics Chengdu China