About the Authors

Mei-Qi Li

Roles Funding acquisition, Methodology, Visualization, Writing – original draft, Writing – review & editing

mqli1809@163.com (MQL); yongzhang@cust.edu.cn (YZ)

Affiliation School of Taxation, Jilin University of Finance and Economics, Changchun, Jilin, P.R. China

Ziyan Li

Roles Data curation, Formal analysis, Investigation

Affiliation School of Taxation, Jilin University of Finance and Economics, Changchun, Jilin, P.R. China

Wei Zhang

Roles Project administration, Validation

Affiliation School of Taxation, Jilin University of Finance and Economics, Changchun, Jilin, P.R. China

Zehao Wang

Roles Investigation

Affiliation School of Taxation, Jilin University of Finance and Economics, Changchun, Jilin, P.R. China

Yong Zhang

Roles Supervision, Visualization

mqli1809@163.com (MQL); yongzhang@cust.edu.cn (YZ)

Affiliation School of Electronic Information Engineering, Changchun University of Science and Technology, Changchun, Jilin, P.R. China.

Competing Interests

no authors have competing interests.