Alvin A. Arens/James K. Loebbecke
Drs. Agus Sabardi - J. Fred Weston/Thomas E. Copeland
Setyanto P. Santosa, SE, MA.
Dr.Hj. Tati Suhartati Joesron, SE, MS. - Kasmir - Kasmir, SE,MM - Sigit Triandaru,Totok Budisantoso
Paul Hague and Paul Haris
DEPKEU RI - Direktorat Jenderal Pajak
Geoffrey Shepherd and Carlos Geraldo Langoni
Yeanne S. Sumantri, SE. Ak, M.Comm
Florence M.Stone and Randi T.Sachs
David J. Ott/Attiat F. Ott/Jang H. Yoo - M.C. Vaish
H. Soeharsono Sagir - H. Soeharsono Sagir, SE. - H. Soeharsono Sagir,SE dan Sabuno Yusuf - H.Soeharsono Sagir - Irawan/M. Suparmoko - Mudrajad Kuncoro - Prof.Dr. Sumitro Djojohadikusumo - Sadono Sukirno
Jack C. Robertson, PhD/Louwers - Timothy J. Louwers,Robert J. Ramsay, Dll - William F. Messier, JR.
John Page and Paul Hooper - Joseph W. Wilkinson
Prof. H. Johanes - Prof. H. Johannes
J. Fred Weston; Kwang S. Chung and Susan E. Hoag
Richard M. Steers; Porter and Bigley
E. John Larsen DBA, C.P.A - Walter B. Meigs; A.N. Mosich; E. John Larsen
Michael Hammer; James Champy
Dr.Hj. Sutyastie Soemitro, SE., MS.