1. School of Businesses, Wuchang University of Technology, Wuhan 430223, China
2. School of Business, Macau University of Science and Technology, Taipa 999078, China
3. Guangzhou Office of Audit Bureau, Postal Savings Bank of China, Guangzhou 510066, China
4. International Business School, Qingdao Huanghai University, Qingdao 266555, China
5. Department of Accounting, Ling Tung University, Taichung 408284, Taiwan
6. School of Economics, Qingdao University, Qingdao 266109, China
7. Adnan Kassar School of Business, Lebanese American University, Beirut 362060, Lebanon