About the Authors

Guangli Yang

Roles Conceptualization, Formal analysis, Writing – original draft

Affiliation School of Accountancy, Guangzhou Xinhua University, Guangzhou, China

Liangchen Zhang

Roles Funding acquisition, Writing – review & editing

zhangliangchenxh@xhsysu.edu.cn

Affiliation School of Accountancy, Guangzhou Xinhua University, Guangzhou, China

Competing Interests

The authors have declared that no competing interests exist.