本哈德·裴仁斯(Bernhard Pellens)博士,德國波鴻大學(xué)國際會計學(xué)教授(Professor International Accounting at Ruhr,University Bochum Germany),同濟大學(xué)中德學(xué)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(xué)國際會計學(xué)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(xué)訪問學(xué)者(Visiting Scholar at Oxford University UK)。約哈姆·蓋森(Joachim Gassen)博士,德國柏林洪堡大學(xué)經(jīng)管學(xué)院財務(wù)會計和審計學(xué)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(xué)、威斯康星大學(xué)訪問學(xué)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(xué)商學(xué)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(xué)商學(xué)院,威斯康星大學(xué)和亞利桑那大學(xué)訪問學(xué)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(xué)中德學(xué)院管理控制學(xué)教授(Professor of EYchair of Accounting, Controlling and Auditing at CDHK Tongji University Shanghai China)。上海同濟大學(xué)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(xué)、明斯特大學(xué)訪問學(xué)者(Visiting Scholar at Ruhr University Bochum and University Munster Germany)。