Professor Jayne Godfrey, BCom (Hons), DipEd, MEc, PhD, is Professor of Financial Accounting at Monash University. She has taught accounting theory in undergraduate and postgraduate course at a range of tertiary institutions both in Australia and overseas. Outside academia, Jayne is a director of a central borrowing authority and she served for five years on the Australian Accounting Standards Board, which sets accounting rules with the force of law for Australian companies. She has been President of the Accounting Association of Australia and New Zealand and frequently addresses international and national business and community for a concerning accounting, finance, and education issues. Professor Godfrey's primary research interests centers around the impact of accounting regulations, reasons for manager's voluntary disclosures, and accounting policy choice impacts on wealth generation and distribution.

Professor Allan Hodgson, BEc (Hons), MEc, PhD, was up until 2002 the National Australia Bank Professor of Banking and Finance in the School of Accounting, Banking and Finance at Griffith University, Brisbane. He has lectured in accounting theory and financial statement analysis for the past eighteen years at tertiary institutions in Australia, UK and the US. His research interests include option and futures markets, banking, insurance, the relevance of accounting variables for stock market pricing and insider trading.

Professor Scott Holmes, B.Com. PhD FCPA, is currently Professor of Accounting and Dean - Graduate School, The University of Newcastle and is an Honorary Professor, School of Economics, The University of Queensland. Scott has held academic positions at a number of universities, including Australian National University, QUT, University of Queensland, University of Arizona and University of Oregon. Scott has published widely within the accounting literature and has served as an editor/associate editor of the Accounting Research Journal for the past twelve years. He has also acted as a consulting to a number of multinational accounting firms and was national Touche Ross Research Fellow from 1987-1990. Scott's current research focus is on the application of accounting information to a comprehensive model of the cost of public health, with consideration to the changes in cost structures associated with alternative treatment methods.