;Monaghan, Chris (University of Worcester, UK),Flinders, Matthew (University of Sheffield, UK)
（1）
;Monaghan, Chris (University of Worcester, UK),Flinders, Matthew (University of Sheffield, UK),Huq, Aziz Z.
（1）
Grady, Jo (University of Sheffield, UK),Grocott, Chris (University of Leicester, UK)
（1）
Steve Lumby (Formerly Managing Director of the London College of Accountancy),Chris Jones (Principal Lecturer in Accounting and Finance at Sheffield Hallam University)
（1）
Wilson, John O.S. (University of St Andrews, UK),Panos, Georgios A.,Adcock, Chris (University of Sheffield, UK)
（1）
；Bessler, Wolfgang,Drobetz, Wolfgang,Adcock, Chris (University of Sheffield, United Kingdom)
（1）
