Affiliation: | 1.School of Accountancy, Shanghai University of Finance and Economics, Shanghai, 200433, China ;2.Business School, Hunan University, Changsha, 410079, China ;3.International Business School, Hunan University of Technology and Business, Changsha, 410205, China ;4.Management School, Xi’an Jiaotong University, Xi’an, 710049, China ;5.Department of Accountancy, City University of Hong Kong, Kowloon, Hong Kong ; |