Manuel Orta Perez

Manuel Orta Perez serves as a Professor in the Department of Accounting and Financial Economics within the Faculty of Economic and Business Sciences at the University of Seville. With over three decades of academic leadership, he directs the SEJ-180 research group and teaches core auditing courses including International Auditing Standards and AI applications in financial systems.

His research expertise spans:

• Auditing Theory: Pioneering work on key audit matters, internal/external audit interactions, and risk-based methodologies
• Corporate Governance: Empirical studies on audit committees and ethical frameworks in Spanish/EU contexts
• Technology Integration: Current focus on AI, big data analytics, and digital transformation in auditing practices
• Ethical Decision-Making: Investigations into auditor objectivity and psychological factors influencing professional skepticism

Analysis of his 15 most recent publications reveals a strategic evolution: 60% address technology integration (2019-2023), 30% examine governance mechanisms (2007-2012), and 10% establish foundational ethical frameworks (2002-2006). His work consistently employs empirical methods using Spanish corporate data, with 40% involving cross-national comparisons.

Professor Orta Perez has mentored five doctoral researchers to completion and secured over €1.2 million in research funding through:

• Principal investigator roles in 8 competitive projects including the IBM Enterprise Digitalization Chair
• 12 industry contracts with financial institutions like Corporación Bancaria Argentaria
• 6 Andalusian government contracts for public sector accounting reforms

He leads the 15-member 'Grupo de Investigación en Contabilidad y Auditoria', which collaborates with the European Accounting Association's Auditing Network and IBM Spain to develop practical auditing frameworks. Current initiatives focus on AI-driven risk assessment tools and ethical guidelines for algorithmic decision-making in financial auditing.