1. School of Accounting, Guangdong University Finance and Economics, 21 Chisha Road, Haizhu District, Guangzhou 510320, P. R. China
2. Accounting School, Nanfang College of Sun Yat-sen University, Wenquan Town, Conghua, Guangzhou 510970, P. R. China
3. Graduate Institute of Urban Planning, College of Public Affairs, National Taipei University, 151, University Rd., San Shia District, New Taipei City 23741, Taiwan