About the Authors

Gongjin Hu

Roles Conceptualization, Formal analysis, Investigation, Methodology, Resources, Writing – original draft, Writing – review & editing

Affiliation School of Accounting, Zhongnan University of Economics and Law, Wuhan, China

Ying Yu

Roles Conceptualization, Formal analysis, Investigation, Methodology, Supervision, Writing – review & editing

yuying1231@126.com

Affiliations School of Accounting, Zhongnan University of Economics and Law, Wuhan, China, School of Accounting, Anhui University of Finance and Economics, Bengbu, China

Qinwen Wang

Roles Data curation, Investigation, Resources, Supervision, Writing – review & editing

Affiliations School of Accounting, Zhongnan University of Economics and Law, Wuhan, China, School of Accounting, Anhui University of Finance and Economics, Bengbu, China

Competing Interests

The authors have declared that no competing interests exist.