1Department of Accounting, Business School, National University of Singapore, Mochtar Riady Building, BIZ 1, # 07-53, 15 Kent Ridge Drive, Singapore 119245, Singapore
2Division of Accounting, SHU-UTS SILC Business School, Shanghai University, 20 Chengzhong Road, JiaDing District, Shanghai 201800, PR China
3Department of Accountancy, School of Management, Fudan University, 670 Guoshun Road, Shanghai 200433, PR China