Dr Sébastien ROCHER is a Full Professor of Management at the University of Lorraine, France, and Secretary General of the French Association of Accounting (Association Francophone de Comptabilité). His actual research focuses on the interactions between accounting, audit and (contemporary) art. In 2022, he published La comptabilité dans l'art, a study on the presence of accounting in contemporary artworks. His latest book, entitled 26 Accounting Characters, is a visual essay on the image of accountants in US comic books, and at the same time an exploration of the possible use of contemporary artistic practices to speak about accounting in society. He is also the author of several articles published in professional and academic journals on art, accounting and audit.