About the Authors

Peiqiong Wang

Roles Conceptualization, Data curation, Writing – original draft, Writing – review & editing

Affiliation School of Accounting, Lanzhou University of Finance and Economics, Lanzhou City, Gansu Province, China

Xianhua Zhang

Roles Formal analysis, Investigation

zhangxianhua@lzufe.edu.cn

Affiliation School of Accounting, Lanzhou University of Finance and Economics, Lanzhou City, Gansu Province, China

Taozhi Wang

Roles Project administration, Resources

Affiliation School of Accounting, Lanzhou University of Finance and Economics, Lanzhou City, Gansu Province, China

Zilu Wan

Roles Validation, Visualization

Affiliation School of Accounting, Lanzhou University of Finance and Economics, Lanzhou City, Gansu Province, China

Competing Interests

NO authors have competing interests.