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Basil Yamey, London School of Economics, Tom Lee, University of Alabama, Dick Edwards, Cardiff Business School, Lee Parker, Flinders University, Richard Morris, University of New South Wales, Philip Bell and Ken Peasnell, both at Lancaster University, Sir David Tweedie, Chairman of the UK's Accounting Standards Board, Geoffrey Whittington, University of Cambridge, Stephen Zeff, Rice University, Sid Gray, University of Warwick, Clare Roberts, University of Exeter, Segun Wallace, University of Middlesex,
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