[1] Chinese Acad Fiscal Sci, Grad Sch, Beijing, Peoples R China
[2] Nanjing Univ Finance & Econ, Sch Accounting, Nanjing, Jiangsu, Peoples R China
[3] Zhongnan Univ Econ & Law, Sch Accounting, Wuhan, Hubei, Peoples R China
[4] Nanjing Univ Finance & Econ, Sch Accounting, 3 Wenyuan Rd, Nanjing, Jiangsu, Peoples R China