Sébastien Rocher is a Professor in Accounting, Audit and Finance at Luxembourg School of Business, the European Court of Auditors in Luxembourg and University of Lorraine in France. He has taught in many Universities and Schools such as Escem Business School, University of Limoges, University of Angers, University of Poitiers. He has worked for the French Ministry of Finance and is the author of several research articles published in ranked academic journals in the accounting field. Apart from his teaching activities, he is General secretary of the French Association of Accounting and Member of the board of the French Association of Directors of Accounting services.