Mark A. Clatworthy is Professor of Accounting at the University of Bristol, UK. His research interests are in financial reporting, including the links between accounting information and capital markets and audit markets. He is joint editor of Accounting and Business Research.

Juan Manuel García Lara is Professor of Accounting at Universidad Carlos III de Madrid, Spain. His research has been published in academic journals such as Journal of Accounting and Economics and Review of Accounting Studies, among many others. He is joint editor of Accounting and Business Research.

Edward Lee is Professor of Accounting and Finance at the University of Manchester, UK. His research has been published in academic journals such as Journal of Accounting Research, Contemporary Accounting Research, and Review of Accounting Studies. His is joint editor of Accounting and Business Research.