In-Mu Haw  
M.J. Neeley School of Business, Texas Christian University  
i.haw@tcu.edu  

Lee-Seok Hwang  
College of Business Administration, Seoul National University  



Donghui Wu  
School of Accounting and Finance, The Hong Kong Polytechnic University  



Woody Wu  
School of Accountancy, The Chinese University of Hong Kong  

Zhihong Chen  
Department of Accountancy, City University of Hong Kong  
chenzhh@cityu.hk  

Bin Ke  
Department of Accounting, Pennsylvania State University  



Zhifeng Yang  
Department of Accountancy, City University of Hong Kong  

Shimin Chen  
Department of Accounting, China Europe International Business School  
cshimin@ceibs.edu   

Zheng Sun  
Shanghai University of Finance and Economics, Shanghai University of Finance and Economics  



Song Tang  
School of Accounting and Finance, The Hong Kong Polytechnic University  



Donghui Wu  
School of Accounting and Finance, The Hong Kong Polytechnic University  

Chao Chen  
School of Management, Fudan University  



Kevin Chen  
Department of Accounting, Hong Kong University of Science & Technology  
acchen@ust.hk   

Qinglu Jin  
Institute of Accounting and Finance, Shanghai University of Finance & Economics  



Hongqi Yuan  
Department of Accounting, Fudan University  
yuanhq@fudan.edu.cn