Manuel Orta-Pérez is an Associate Professor of Accounting at the University of Seville. He completed his doctoral studies in economics and business at the University of Seville, obtaining the qualification of “Cum Laude”. He teaches subjects of auditing and accounting. He has published several books, 12 articles in indexed journals with impact factors JCR and SJR, in the areas of auditing, ethics and artificial intelligence. He has collaborated as a researcher in several national R&D plan and Andalusian research plan projects. He has been Principal Investigator of several consultancy contracts and of the contract for the improvement of the value proposition of the Economists Association of Seville.