1. School of Taxation, Jilin University of Finance and Economics, Changchun 130117, China
2. School of Economics and Management, Nanjing University of Science & Technology, Nanjing 210094, China
3. Lazaridis School of Business and Economics, Wilfrid Laurier University, Waterloo, ON N2L 3C5, Canada
4. Shanghai Documentary Academy, Shanghai University of Political Science and Law, Shanghai 200030, China