People at AES.

ANIL ARYA. John J. Gerlach Chair in Accounting Professor of Accounting and MIS, and (by courtesy) Economics. Fisher College of Business. Ohio State University. 2100 Neil Ave, Columbus, OH 43210.

TIM BALDENIUS. Paul M. Montrone Professor of Private Entreprise. Columbia Business School. Columbia University. 1125 Amsterdam Ave, New York, NY 10025.

QI CHEN. Martin L. Black Jr. Professor. Duke University: The Fuqua School of Business 100 Fuqua Drive Durham, NC 27708.

MASAKO DARROUGH. Professor Stan Ross Department of Accountancy. Baruch College. City University of New York. 55 Lexington Ave, New York, NY 10010.

PETER DEMARZO. The Staehelin Family Professor of Finance. Stanford Graduate School of Business. 655 Knight Way, Stanford, CA 94305.

RONALD A. DYE. Leonard Spacek Professor of Accounting & Information Systems. Kellogg School of Management. Northwestern University. 2211 Campus Dr, Evanston, IL 60208.

ETI EINHORN. Professor. Coller School of Management. Tel Aviv University. Sderot Henry Gildred, Tel Aviv-Yafo, Israel.

PAUL E. FISCHER. Samuel R. Harrell Professor. Wharton School. University of Pennsylvania. Vance Hall, 3733 Spruce St #111, Philadelphia, PA 19104.

HANS FRIMOR. Professor, Department of Business and Economics. University of Southern Denmark. Campusvej 55 5230 Odense M. Denmark.

JONATHAN C. GLOVER. James L. Dohr Professor of Accounting, Columbia Business School. Columbia University. 1125 Amsterdam Ave, New York, NY 10025.

ROBERT GOEX. Full Professor and Chair of Managerial Accounting, University of Zurich. Rämistrasse 71, 8006 Zürich, Switzerland.

RACHEL HAYES. George S. and Dolores Doré Eccles Presidential Chair in Financial Reporting, Professor, David Eccles School of Business. University of Utah. 1655 E Campus Center Dr, Salt Lake City, UT 84112, United States.

THOMAS HEMMER. Houston Endowment Professor of Accounting. Jones Graduate School of Business. Rice University. 1900 Rice Boulevard, Houston, TX 77005.

STEVEN J. HUDDART. Professor, Smeal Chair Professor in Accounting, Senior Associate Dean. Smeal College of Business. Penn State University. 210 Business Building, University Park, PA 16802.

RAFFI INDJEJIKIAN. Carlton H. Griffin-Deloitte & Touche LLP Collegiate Professor of Accounting. Ross School of Business. University of Michigan. 701 Tappan Ave, Ann Arbor, MI 48109.

CHANDRA KANODIA. Professor, Arthur Andersen & Co./Kullberg Chair in Accounting and Information Systems. Carlson School of Management. University of Minnesota. 321 Nineteenth Avenue, South Suite 4-300 Minneapolis, MN 55455-9940.

ILAN KREMER. Professor of Economics. Department of Economics. University of Warwick. Coventry CV4 7AL, UK.

EVA LABRO. Professor of Accounting and Michael W. Haley Distinguished Scholar, Kenan-Flagler Business School University of North Carolina. 300 Kenan Center Drive, Chapel Hill, NC 27599.

RICHARD A. LAMBERT. Miller-Sherrerd Professor of Accounting. Wharton School. University of Pennsylvania. Vance Hall, 3733 Spruce St #111, Philadelphia, PA 19104.

VOLKER LAUX. Aubrey and Elsie Fariss Professor in Accounting. McCombs School of Business. The University of Texas at Austin. 2110 Speedway, Austin, TX 78705.

PIERRE J. LIANG. Professor of Accounting, Tepper School of Business, Carnegie Mellon University. Researcher, CAFR/SAIF. 4765 Forbes Ave, Pittsburgh, PA 15213.

ROBERT MAGEE. Keith I. DeLashmutt Professor Emeritus of Accounting Information & Management. Kellogg School of Management. Northwestern University. 2211 Campus Dr, Evanston, IL 60208.

BRIAN MITTENDORF. Chair, Department of Accounting & MIS. Fisher Designated Professor of Accounting. Fisher College of Business. Ohio State University. 2100 Neil Ave, Columbus, OH 43210.

VENKY NAGAR. KPMG Professor of Accounting. Teitelbaum Research Scholar. Ross School of Business. University of Michigan. 701 Tappan Ave, Ann Arbor, MI 48109.

MARK C. PENNO. Professor. Ray William Shearman Research Fellow. Tippie College of Business. University of Iowa. 21 E Market St, Iowa City, IA 52242.

MADHAV RAJAN. Dean and George Pratt Shultz Professor of Accounting, Booth School of Business, University of Chicago. 5807 S Woodlawn Ave, Chicago, IL 60637.

STEFAN REICHELSTEIN. William R Timken Professor emeritus,Stanford Graduate School of Business, and Director, Mannheim Institute for Sustainable Energy Studies, University of Mannheim. 68131 Mannheim, Germany.

FLORIN SABAC. Professor. Alberta School of Business. Accounting, Operations and Information Systems. 11211 Saskatchewan Dr NW, Edmonton, AB T6G 2R6, Canada.

HARESH SAPRA. Leon Carroll Marshall Professor of Accounting, Booth School of Business, University of Chicago. 5807 S Woodlawn Ave, Chicago, IL 60637.

SHIVA SIVARAMAKRISHNAN. Henry Gardiner Symonds Professor of Accounting. Jones Graduate School of Business. Rice University. 1900 Rice Boulevard, Houston, TX 77005.

ANDRZEJ SKRZYPACZ. Theodore J. Kreps Professor of Economics. Professor of Economics (by courtesy), School of Humanities and Sciences. Stanford University. 655 Knight Way, Stanford, CA 94305.

SRI SRIDHARAN. John and Norma Darling Distinguished Professor in Financial Accounting. Professor, Northwestern University Pritzker School of Law (Courtesy). Department of Accounting Information & Management. 2211 Campus Dr, Evanston, IL 60208.

JEROEN SUIJS. Professor. Department of Business Economics. Erasmus School of Economics (ESE). Erasmus University Rotterdam. Fellow ERIM. Burgemeester Oudlaan 50. 3062 PA Rotterdam.

JEAN TIROLE. Honorary Chairman of the Jean-Jacques Laffont - Toulouse School of Economics Foundation and Chairman of the Institute for Advanced Study. Toulouse School of Economics. 21 Allée de Brienne, 31000 Toulouse, France.

ALFRED WAGENHOFER. Professor of Accounting, Chair at the Center for Accounting Research, University of Graz. Universitätsplatz 3, 8010 Graz.

LIYAN YANG. Professor of Finance. Peter L. Mitchelson/SIT Investment Associates Foundation Chair in Investment Strategy, Rotman School of Management. University of Toronto, 27 King's College Cir, Toronto, ON M5S, Canada.

GUOCHANG ZHANG. Area Head of Accounting and Law. Professor. The University of Hong Kong, Pokfulam, Hong Kong.

AMIR ZIV. Vice Dean and Professor of Accounting. Columbia Business School. Columbia University. 1125 Amsterdam Ave, New York, NY 10025.