[1] Hubei Univ, Sch Business, Wuhan 430000, Peoples R China
[2] Zhongnan Univ Econ & Law, Accounting Sch, Wuhan 430073, Peoples R China
[3] Bucharest Univ Econ Studies, Dept Accounting & Audit, Bucharest 010374, Romania
[4] Princess Nourah Bint Abdulrahman Univ, Coll Business & Adm, Dept Business Adm, Riyadh 11671, Saudi Arabia