Hongyang Zhao is an MA student studying in the School of Accountancy at Shandong University of Finance and Economics. He obtained his BA from Shandong University of Finance and Economics. His current research area is corporate governance, with a focus on sustainable development accounting and social responsibility accounting. He also has a strong interest in policy regulation, corporate innovation, and machine learning research methods in the field of accounting.

Dongmei Wang is a Professor and Master’s Supervisor in the School of Accountancy at Shandong University of Finance and Economics. She obtained her BA from Shandong Agricultural University and subsequently obtained her Ph.D. through a joint master’s and doctoral program at the same university. Her research area is financial theory and practice, with a focus on investment cash flow sensitivity, capital structure, enterprise value assessment, and sustainable development accounting.

Zhihong Zhang is a Professor and Doctoral Supervisor in the School of Accounting at Shandong University of Finance and Economics. She is also a talent from Shandong High-end Think-tank, and an individual member of the Shandong Higher Education Accounting Society. She obtained her Ph.D. from Tianjin University. Her research area is corporate governance, with a focus on information disclosure, asset valuation, social responsibility accounting, as well as case studies in the area.

Xiangrong Hao is a Senior Lecturer in the Department of Financial and Business Systems at Lincoln University. She is also a member of CPA Australia and Chartered Accountants Australia and New Zealand (CAANZ). She received her BA from Shandong University of Finance and Economics, her MA from the Capital University of Economics and Business and her Ph.D. from Shandong Agricultural University. Her specialist area is financial accounting, with an interest in accounting theory, financial reporting, IFRSs, agricultural accounting, accounting education and information disclosure.