Author(s): |
Qifeng Zhang, Institite of Accountng, School of Accounting & Finance, Shanghai Lixin University of Commerce, Shanghai, China Zhenlin Wang, Beijing Office, Deloitte Touche Tohmatsu Certified Public Accountants Ltd. Beijing, China Lianjiong Tang, Deloitte Touche Tohmatsu Certified Public Accountants Ltd., Shanghai, China Junqiu Wang, School of Business, East China University of Science and Technology, Shanghai, China |