本哈德·裴仁斯(Bernhard Pellens)博士,德國波鴻大學國際會計學教授(Professor International Accounting at Ruhr,University Bochum Germany),同濟大學中德學院國際會計教授(Professor International Accounting at CDHK Tongji University),德國舒馬蘭巴赫協(xié)會副會長(Vice-President of Schmalenbach-Gesellschaft e.V.)魯爾夫·烏沃·弗拜爾(Rolf Uwe Fulbier)博士,德國拜羅伊特大學國際會計學教授(Professor of International Accounting at University Bayreuth, Germany)。德國執(zhí)業(yè)稅務(wù)審計師(German Certificated Tax Auditor),英國牛津大學訪問學者(Visiting Scholar at Oxford University UK)。約哈姆·蓋森(Joachim Gassen)博士,德國柏林洪堡大學經(jīng)管學院財務(wù)會計和審計學教授(Professor of Financial Accounting and Auditing at School of Business and Economics, Humboldt University Berlin, Germany)。美國紐約州立大學、威斯康星大學訪問學者(Visiting Schoiar at New York University, University of Wisconsin-Madison USA)。托斯特·塞爾霍恩(Thorsten Sellhorn)博士,德國慕尼黑大學商學院會計、審計和財務(wù)分析研究所教授(Professor of Accounting at Institute for Accounting, Auditing and Anaiysis at the Munich School of Management at Ludwig-Maximilians-Universitat Munchen Germany),美國哈佛大學商學院,威斯康星大學和亞利桑那大學訪問學者(Visiting Schoiar at Harvard Business School, University of Wisconsin and University of Arizona)王煦逸(Wang Xuyi)博士,上海同濟大學中德學院管理控制學教授(Professor of EYchair of Accounting, Controlling and Auditing at CDHK Tongji University Shanghai China)。上海同濟大學澤爾騰經(jīng)濟管理研究所副所長(Vicedirektor of Selten-institute of economy and management Tongji University),德國波鴻魯爾大學、明斯特大學訪問學者(Visiting Scholar at Ruhr University Bochum and University Munster Germany)。