Introduction: Dr. Tao Zeng is an associate professor with supervision status for Master and Ph.D. students at Lazaridis School of Business and Economics, Wilfrid Laurier University. She has many publications in academic journals including Canadian Journal of Administrative Sciences, Review of Accounting and Finance, Journal of Financial Economic Policy, Canadian Tax Journal, Asian Review of Accounting, etc. She is an Academic Editor of British Journal of Economics, Management & Trade.