About the Authors

Juan Wang

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

31013@sdwu.edu.cn

Affiliation School of Accounting, Shandong Women’s University, Jinan, Shandong Province, China

Jianxin Cui

Roles Data curation, Formal analysis, Writing – original draft

Affiliation Management Engineering Department, Qingdao University of Technology, Qingdao City, Shandong Province, China

Competing Interests

The authors have declared that no competing interests exist.