Affiliation: | 1. International Business College, Dongbei University of Finance and Economics, Dalian, People’s Republic of China;2. School of Business Management, Dalian University of Technology, Dalian, People’s Republic of China;3. School of Accounting, Dongbei University of Finance and Economics, Dalian, People’s Republic of China;4. China Internal Control Research Centre, Dalian, People’s Republic of China |