[1] Tianjin Univ Finance & Econ, Sch Accounting, Tianjin, Peoples R China
[2] Jilin Univ, Sch Management, Changchun, Peoples R China
[3] Univ St Gallen, Inst Accounting Controlling & Auditing, St Gallen, Switzerland
[4] Nanjing Audit Univ, Sch Accounting, Nanjing, Peoples R China