1. School of Economics and Management, Harbin Engineering University, Harbin 150001, China
2. Department of Accounting, College of Business and Administration, Princess Nourah Bint Abdulrahman University, P.O. Box 84428, Riyadh 11671, Saudi Arabia
3. Faculty of Business and Law, University of Wollongong, Wollongong 2522, Australia
4. Alma Mater Europaea ECM, 2000 Maribor, Slovenia