Zacharias Sautner is Professor of Finance at Frankfurt School of Finance & Management.

Laurence van Lent is a Professor of Accounting and Economics at the Frankfurt School of Finance and Management, the Vice-Dean of Doctoral Education, and a Principal Investigator at the Accounting for Transparency project.

Grigory Vilkov is Professor of Finance at Frankfurt School of Finance & Management.

Ruishen Zhang is an Assistant Professor of Accounting at Shanghai University of Finance and Economics.