本哈德·裴仁斯(Bernhard Pellens)博士,德國(guó)波鴻大學(xué)國(guó)際會(huì)計(jì)學(xué)教授(Professor International Accounting at Ruhr,University Bochum Germany),同濟(jì)大學(xué)中德學(xué)院國(guó)際會(huì)計(jì)教授(Professor International Accounting at CDHK Tongji University),德國(guó)舒馬蘭巴赫協(xié)會(huì)副會(huì)長(zhǎng)(Vice-President of Schmalenbach-Gesellschaft e.V.)魯爾夫·烏沃·弗拜爾(Rolf Uwe Fulbier)博士,德國(guó)拜羅伊特大學(xué)國(guó)際會(huì)計(jì)學(xué)教授(Professor of International Accounting at University Bayreuth, Germany)。德國(guó)執(zhí)業(yè)稅務(wù)審計(jì)師(German Certificated Tax Auditor),英國(guó)牛津大學(xué)訪問(wèn)學(xué)者(Visiting Scholar at Oxford University UK)。約哈姆·蓋森(Joachim Gassen)博士,德國(guó)柏林洪堡大學(xué)經(jīng)管學(xué)院財(cái)務(wù)會(huì)計(jì)和審計(jì)學(xué)教授(Professor of Financial Accounting and Auditing at School of Business and Economics, Humboldt University Berlin, Germany)。美國(guó)紐約州立大學(xué)、威斯康星大學(xué)訪問(wèn)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(guó)慕尼黑大學(xué)商學(xué)院會(huì)計(jì)、審計(jì)和財(cái)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(guó)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(wèn)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(jì)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(jì)大學(xué)澤爾騰經(jīng)濟(jì)管理研究所副所長(zhǎng)(Vicedirektor of Selten-institute of economy and management Tongji University),德國(guó)波鴻魯爾大學(xué)、明斯特大學(xué)訪問(wèn)學(xué)者(Visiting Scholar at Ruhr University Bochum and University Munster Germany)。