My name is Sebastian and I am a PhD candidate in Accounting from the Rotterdam School of Management, Erasmus University. I will be on the job market this year and you can find more information about me and my work on this site.
My research examines how the formatting and complexity of firm disclosure influences users, preparers and auditors of financial statements in their judgment and decision making. While my research projects involve several agents, they all relate to fundamental topics in financial accounting, such as disclosure credibility, investor learning, earnings management and fraud. Using mostly economics based experimental methods, I capitalize on the comparative advantage of experiments at disentangling the effect of disclosure on investment decisions, measuring intervening processes and drawing strong causal inferences.