1. School of Accounting, Southwestern University of Finance and Economics, Chengdu, China; Business School, Chengdu University, Chengdu, China
2. School of Accounting, Southwestern University of Finance and Economics, Chengdu, China
3. Gaosheng Oil Production of Petrochina Liaohe Oilfield Company, Panjing, China
4. Chengdu Surveying Geotechnical Research Institute Co., Ltd. of MCC, Chengdu, China
5. Department of Mechanics and Engineering, Sichuan University, Chengdu, China