Jill Collis is Director, Accounting and Auditing Research Centre, Brunel University, UK. She has published several books on accounting and research methods and her writing reflects her experience as a mature student. She is a very active researcher and her recent publications include reports and articles relating to studies commissioned by the ICAEW, ACCA, DTI and Financial Reporting Council. She lectures in accounting worldwide.

Andrew Holt Principal Lecturer in Accounting at Kingston University. Previously he held positions at Metropolitan State College of Denver, USA and the University of Gloucestershire, UK.

Roger Hussey is Dean of Guangzhou International Business School, China. After a career in industry, he became Director of Research into Employee Communications at St Edmund Hall, Oxford University, UK, and later held a chair at the University of the West of England, Bristol. He has written many books and articles on accounting. His main research interests are international accounting and corporate governance.