First Author:   Jin Lv Institute of Law-based Government Research, Jiangxi University of Finance and Economics 1202200063@jxufe.edu.cn         Second Author: Xinyu Ren The International School, Jiangxi University of Finance and Economics 2020014307@qq.com         Third Author: Wendy (Hong) Wang School of Accountancy, Jiangxi University of Finance and Economics 39186104@qq.com         Fourth Author: Rufen Zheng School of Finance, Jiangxi University of Finance and Economics zhengrufen2022@163.com