ðə pɹɪfˈɜːd kˈændᵻdˌeɪt æz ˈɔːθɚɹ ʌv mˈoʊst mˈɑːdɚn skˈɑːlɚz, fˈɑːloʊɪŋ ˈæn fɹˈiːmən, ɪz bˈɪʃəp θiːədˈʌlf ʌv ˈɔːɹliənz, ɐ spˈænɪʃ vˈɪsɪɡˌɑːθ ɪn ˈɔːɹɪdʒˌɪn, ʌvwˈɪtʃ tɹˈeɪsᵻz kæn biː dɪtˈɛktᵻd ɪnðə lˈætɪn ænd ðə lɪtˈɜːdʒɪkəl ɹˈɛfɹənsᵻz ɪnðə wˈɜːk.
The preferred candidate as author of most modern scholars, following Anne Freeman, is Bishop Theodulf of Orleans, a Spanish Visigoth in origin, of which traces can be detected in the Latin and the liturgical references in the work.