About the Authors

Yong Jiang

Roles Conceptualization, Data curation, Methodology, Project administration, Supervision, Writing – review & editing

Affiliation School of Accounting, Shandong Management University, Jinan, Shandong, China

Fei Han

Roles Conceptualization, Project administration, Supervision, Writing – original draft, Writing – review & editing

hanfei246@163.com

Affiliation School of Accounting, Shandong Management University, Jinan, Shandong, China

Competing Interests

The authors have declared that no competing interests exist.