About the Authors

Xiuting Wang

Roles Conceptualization, Data curation, Formal analysis, Funding acquisition, Investigation, Methodology, Project administration, Resources, Software, Supervision, Validation, Visualization, Writing – original draft, Writing – review & editing

wangxiuting@sdtbu.edu.cn

Affiliation Department of Accounting, Shandong Technology and Business University, Yantai, Shandong, China

Competing Interests

The authors have declared that no competing interests exist.