1. Nanyang Business School, Nanyang Technological University, Singapore 639798, Singapore
2. School of Management, Jinan University, Guangzhou 510632, China
3. School of Accounting, Nanjing Audit University, Nanjing 211815, China
4. Institute of Intelligent Management Accounting and Internal Control, Nanjing Audit University, Nanjing 211815, China
5. School of Accounting and Finance, Hong Kong Polytechnic University, Hung Hom, Kowloon, Hong Kong