1. Professor, School of Management, Jiangsu Univ., Zhenjiang 212013, China.
2. Master’s Student, School of Management, Jiangsu Univ., Zhenjiang 212013, China. ORCID: .
3. Research Professor, School of Engineering Audit, Nanjing Audit Univ., Nanjing 211815, China (corresponding author). ORCID: .