NAME  | LOCATION |
| John M. Lacey | College of Business Administration, California State University, Long Beach |
| John H. Landon | Analysis Group, Inc. |
| Hau L. Lee | Graduate School of Business, Stanford University |
| William H. Lehr | Massachusetts Institute of Technology |
| Dorothy A. Leonard | Harvard Business School |
| Joshua Lerner | Harvard Business School |
| James Levinsohn | School of Management, Yale University |
| Frank R. Lichtenberg | Graduate School of Business, Columbia University |
| Gordon Liu | Guanghua School of Management, Peking University |
| Jun S. Liu | Harvard School of Public Health, Harvard University; Tsinghua University; Peking University |
| Timothy S. Lucas | LUCAS Financial Reporting; FASB (Ret.) |
| Alyssa A. Lutz | Analysis Group, Inc. |
| Thomas Lys | Kellogg School of Management, Northwestern University |