1. Lecturer, School of Management, Shanghai Univ., Shanghai 200444, China.
2. Postgraduate Student, School of Management, Shanghai Univ., Shanghai 200444, China.
3. Research Professor, School of Engineering Audit, Nanjing Audit Univ., Nanjing 211815, China; Associate Professor, School of Design and the Built Environment, Curtin Univ., Perth, WA 6845, Australia (corresponding author). ORCID: .