Byung T. Ro is an Emeritus Professor of Purdue University. He received his MBA from the University of California at Berkeley (1971) and Ph. D. in accounting from Michigan State University (1976). As a Visiting Professor, he taught at UC Berkeley, Claremont McKenna College, GISMA School (Hanover, Germany), and several universities in Korea. He published about 30 peer-reviewed research articles in accounting journals including The Accounting Review, Journal of Accounting and Economics, and Journal of Accounting Research. He served on the Editorial Board of The Accounting Review and Committees of the American Accounting Association.

He is listed in Who's Who in America, Marquis, and also a recipient of the A. Nelson Marquis Lifetime Achievement Award (2018).Seong-ho Jun is a Professor of the Academy of Korean Studies, Korea. He received Ph.D (1999) in economics from the University of SungKyunKwan. He was a Postdoc at University of Oxford (UK) and a Visiting Fellow at the International Institute of Social History (Netherlands). He taught at Goethe University (Germany). He has published 12 peer-reviewed articles in The Journal of Economic History, Financial History Review, and other journals.

He co-edited two books on Kaesng Double Entry Bookkeeping (KDEB). Key-sook Jung is an Emeritus Professor of Keimyung University, Korea. He received his MA (1964) and Ph.D (1980) in accounting from Yeungnam University. At Keimyung, he once served as Dean of College of Management. He visited Purdue University and Osaka City University. He was Vice President of the Korean Accounting Association (1985) and President of the Korean Association of Industrial Management (1990). He published about 35 articles in academic journals (accounting and management).

He is the Korean translator of A Statement of Basic Accounting Theory (AAA, 1966).