Qinglu Jin Shanghai University of Finance and Economics-Institute of Accounting and Finance Veicheng Yu Shanghai University of Finance and Economics-Institute of Accounting and Finance
Shiguang Ma University of Wollongong-School of Accounting and Finance Tony Naughton RMIT University-School of Economics, Finance and Marketing Gary Gang Tian University of Wollongong-School of Accounting and Finance
Dale W. Griffin University of British Columbia-Division of Marketing Kai Li University of British Columbia-Sauder School of Business Heng Yue Peking University-Department of Accounting Longkai Zhao Peking University-Department of Finance
Louis T. W. Cheng Hong Kong Polytechnic University-School of Accounting and Finance Hung-gay Fung University of Missouri at St. Louis-College of Business Administration Tak Yan Leung City University of Hong Kong-Department of Accountancy
