Wells, Joseph T.;  

Tuanakotta, Theodorus M.;  

Albrecht, W. Steve; Albrecht, Conan C.; Albrecht, Chad O.; Zimbelman, Mark F. 

Rezaee, Zabihollah; Riley, Richard 

Goldmann, Peter D.;  

Zack, Gerard M.;  

Coderre, David;  

Schaeffer, Mary S.;  

Mulford, Charless W.; Comiskey, Eugene E. 

Sheetz, Michael;  

Graham, Lynford;  

Goldmann, Peter D.;  

American Institute of Certified Public Accountants;  

Gup, Benton E.;  

Tunggal, Amin Widjaja 

Hopwood, William S.; Leiner, Jay J. ; Young, George R. 

Wells, Joseph T.;  

Tunggal, Amin Widjaja 

Tickner, Peter;  

Suruji, Andi,dkk;