Guideline layer

Indicator layer

Indicator Convergence

Zhengzhong Zhujiang Certified Public Accountants

Ruihua Accounting

Firm

Zhong Hua Accounting

Firm

Tianjian Accounting

Firm

S

(Status)

Response Speed

+

1

5

1

1

Response attitude

+

3

3

1

1

Number of Responses

+

1

1

1

1

Degree of information disclosure

+

3

3

1

1