Stanley Baiman, Distinguished Affiliate Professor of Accounting, ESMT Berlin, and the William H. Lawrence Professor Emeritus of Accounting, The Wharton School, University of Pennsylvania
Tim Baldenius, Paul M. Montrone Professor of Private Enterprise in the Faculty of Business, Columbia Business School, Columbia University
Joachim Gassen, Distinguished Affiliate Professor, ESMT Berlin, and Professor of Accounting, Humboldt-Universität zu Berlin
Annette Köhler, Professor of Accounting and Auditing, Mercator School of Management, University of Duisburg-Essen
Laurence van Lent, Professor of Accounting and Economics, Frankfurt School of Finance and Management
Katherine Schipper, Thomas F. Keller Professor of Accounting, Fuqua School of Business, Duke University