Sebastian is a doctoral candidate at Rotterdam School of Management’s department of Accounting and Control. His research examines how the formatting and complexity of firm disclosure influences users, preparers and auditors of financial statements in their judgment and decision processes. While these research projects involve several agents, they all relate to fundamental topics in financial accounting research, such as investor disagreement, transaction cost regulation, earnings management and fraud.
Using mostly economics based experimental research methods, Sebastian’s research capitalizes on the comparative advantage of experimental research at disentangling the effect of disclosure on investment decisions, measure intervening processes and drawing strong causal inferences about the judgment and decision making processes of investors, analysts, auditors and managers. His projects elicit data under controlled conditions in the laboratory and more recently also in the field, combining tests of high internal validity with the generalizability of field evidence.