Warren Maroun is a Professor of Accounting and Auditing at the University of the Witwatersrand's School of Accountancy. Janey Van Wyk is an audit manager at PWC (UK) in the Centre of Excellence which audits financial statements pertaining to pensions, taxation and share-based payments. Previously, she has been an accounting lecturer at the Namibia University of Science and Technology with research interest in audit and accountancy. Miriam Dikuua is the Chief Financial Officer at the Namibia Students Financial Assistance Fund. Prior to this position, she was an accounting and auditing lecturer at the Namibia University of Science and Technology (2014 – 2019) and the University of Namibia (2020 – 2021), where she supervised several undergraduate and postgraduate students’ dissertations. Tia Chata is a lecturer at the University of Namibia, in the School of Accounting, Department of Auditing and Tax. Asheer Jaywant is a Associate Professor at University of the Witwatersrand.