[1
]School of AccountingXijing University Xi'an China
[2
]Centre for Research in Accounting, Accountability and Governance (CRAAG), Department
of Accounting, Southampton Business SchoolUniversity of Southampton Southampton UK
[3
]Sun Yat‐Sen Business SchoolSun Yat‐Sen University Guangzhou China
[4
]Business SchoolUniversity of International Business and Economics (UIBE) Beijing China