作者: Gaoguang Zhou

ZABIHOLLAH REZAEE is the Thompson-Hill Chair of Excellence, Ph D coordinator, and Professor of Accountancy at the University of Memphis and has published more than 225 articles and 10 books. JUDY TSUI, FCA (Canada), FCPA (HKICPA), FCPA (Australia), FCA (ICAEW), is Senior Advisor of the Institute for New Economic Thinking and Board Director and Chair of Education Strategy Committee of Wuhan College in China. In addition, she is a Fellow member of the Institute of Chartered Accountants in England and Wales and serves as the Vice Chair of the China Committee. PETER CHENG is the former Dean and Professor of the Faculty of Management and Hospitality at the Technological and Higher Education Institute of Hong Kong. He previously taught at The University of British Columbia, University of Chicago, Purdue University, and the Hong Kong Polytechnic University. GAOGUANG ZHOU is an assistant professor of Accounting at Hong Kong Baptist University. His research interests include auditing, corporate finance, and corporate social responsibility.