1. Guangzhou Office of Audit Bureau, Postal Savings Bank of China, Guanghzou, China
2. The People's Bank of China, Guangzhou Branch, Guangzhou, China
3. School of Economics, Qingdao University, Qingdao, China
4. Department of Banking and Finance, Faculty of Economic and Administrative Sciences, European University of Lefke, Lefke, Northern Cyprus, Mersin, Turkey