About the Authors

Xin Wang

Roles Conceptualization, Supervision

Affiliation School of Accounting, Southwestern University of Finance and Economics, Chengdu, Sichuan, China

Yue Sun

Roles Data curation, Methodology, Writing – review & editing

SYEsunyue@163.com (YS); y.li1@ecu.edu.au (YL)

Affiliations School of International Business, Southwestern University of Finance and Economics, Chengdu, Sichuan, China, School of Economics and Management, Sichuan Tourism University, Chengdu, Sichuan, China

Yanlin Li

Roles Writing – original draft

SYEsunyue@163.com (YS); y.li1@ecu.edu.au (YL)

Affiliation School of Business and Law, Edith Cowan University, Joondalup, Australia

Cuijiao Zhang

Roles Supervision

Affiliation School of Accounting, Southwestern University of Finance and Economics, Chengdu, Sichuan, China

Competing Interests

The authors have declared that no competing interests exist.