Nick Seybert Directory Page
Nick Seybert
Associate Professor
PhD, Johnson Graduate School of Management, Cornell University
BS in Accounting from University of Maryland, College Park
Nick Seybert received his M.S. and Ph.D. from Cornell University. He conducts experimental and archival research in financial accounting with a focus on manager personality traits as well as on investors’ and managers’ decision-making biases. His research has been published in leading journals, including Accounting, Organizations and Society, The Accounting Review, Journal of Accounting Research, Journal of Business Ethics, Management Science, and Review of Accounting Studies. His research has received popular press coverage in outlets such as ABC News, The Atlantic, BusinessWeek, Fast Company, The New York Times, and The Washington Post. He currently serves as an Editor of Behavioral Research in Accounting (BRIA) for financial/experimental topics.
Nick has taught Financial Statement Analysis and Introductory Financial Accounting to diverse student populations, including MBA, M.S. in Accounting, and undergraduate students. He has also taught both introductory and behavioral accounting PhD seminars to doctoral students. He is a regular winner of the distinguished teaching award (top 10% of instructors) and a two-time Allen J. Krowe Award for Teaching Excellence recipient. He is also currently the PhD Program Coordinator for Accounting.
In his free time, Nick enjoys spending time with his wife and four sons, listening to music on large subwoofers, and traveling to beaches and amusement parks.
Peer-Reviewed Academic Publications
Gay, J., Jackson, S., and Seybert, N. 2024. Seductive language for narcissists in job postings. Management Science, forthcoming.
Harris, L., Jackson, S., Owens, J., and Seybert, N. 2022. Recruiting dark personalities for earnings management. Journal of Business Ethics, 178: 193-218.
Rennekamp, K., Rupar K., and Seybert, N. 2020. Short-selling pressure, reporting transparency, and the use of real and accruals earnings management to meet benchmarks. Journal of Behavioral Finance 21(2): 186-204.
Clor-Proell, S., Hirst, E., Koonce, L., and Seybert, N. 2019. How disaggregated forecasts influence investor response to subsequent earnings announcements. Journal of Financial Reporting 4(1): 157-171.
Ge, R., Seybert, N., and Zhang, F. 2019. Investor sentiment and accounting conservatism. Accounting Horizons 33(1): 82-102.
Ham, C., Seybert, N., and Wang, S. 2018. Narcissism is a bad sign: CEO Signature size, investment, and performance. Review of Accounting Studies 23(1): 234-264.
Ham, C., Lang, M., Seybert, N., and Wang, S. 2017. CFO narcissism and financial reporting quality. Journal of Accounting Research 55(5): 1089-1135.
Seybert, N. 2016. Experienced executives’ views of the effects of R&D capitalization on reputation-driven real earnings management: A replication of survey data from Seybert (2010). Behavioral Research in Accounting 28(2): 85-90.
Koonce, L., Seybert, N. and Smith, J. 2016. Management speaks, investors listen: Are investors too focused on managerial disclosures? Journal of Behavioral Finance 17(1): 33-44.
Libby, R., Rennekamp, K., and Seybert, N. 2015. Regulation and the interdependent roles of managers, auditors, and directors in earnings management and accounting choice. Accounting, Organizations, and Society 47: 25-42.
Rennekamp, K., Rupar, K., and Seybert, N. 2015. Impaired judgment: The effects of asset impairment reversal and cognitive dissonance on future investment. Accounting Review 90 (2): 739-759.
Seybert, N. and Yang, H. 2012. The party’s over: The role of earnings guidance in resolving sentiment-driven overvaluation. Management Science 58: 308-319.
Koonce, L.; Seybert, N.; and Smith, J. 2011. Causal reasoning in financial reporting and voluntary disclosure. Accounting, Organizations, and Society 36 (4-5): 209-225.
Seybert, N. 2010. R&D capitalization and reputation-driven real earnings management. Accounting Review 85 (2): 671-693. - AAA/ABO 2009 Best Dissertation Award
Seybert, N., and Bloomfield, R. 2009. Contagion of wishful thinking in markets. Management Science 55 (5): 738-751.
Libby, R., and Seybert, N. 2009. Behavioral studies of the effects of regulation on earnings management and accounting choice. Accounting, Organizations, and Institutions: Essays for Anthony Hopwood. Oxford University Press.
Other Publications
Seybert, N. Size does matter (in signatures). Harvard Business Review Magazine (May 2013).
News
Eight faculty members earned Maryland Smith teaching honors last week, as part of an annual tradition at the business school.
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SMITH BRAIN TRUST – When President-elect Donald Trump took to Twitter to criticize Lockheed Martin for the price tag on the F-35 fighter…
Research
Insights
Academic Publications
Seductive Language for Narcissists in Job Postings
Management Science
Prior research indicates that narcissistic executives engage in earnings management and other negative organizational behaviors, and many studies ponder why firms hire such individuals, especially into corporate accounting positions. Utilizing a selection of terms from real-world job postings that we characterize as either describing a “Rule-Bender” or “Rule-Follower" candidate, we first conduct several validation studies which reveal that these terms vary predictably across types of job postings, that people generally agree with our categorization of these terms, and that Rule-Benders are viewed as possessing worse managerial skills but a higher proclivity for unethical behavior. We then demonstrate that narcissistic job seekers are more attracted to job postings that describe the ideal candidate using Rule-Bender terms for both general positions (Experiment 1) and senior accounting positions (Experiment 2). Finally, we examine firm characteristics that might lead professional recruiters to incorporate Rule-Bender language into Chief Accounting Officer job postings and find that Rule-Bender terms are preferred for higher-growth, higher-innovation firms (Experiment 3), and when more aggressive reporting would benefit the firm (Experiment 4). Our results suggest that recruiters’ language choices can attract Rule-Bending narcissists to firms, perhaps even in unintended circumstances.
Jonathan Gay (University of Mississippi), Scott Jackson (University of South Carolina), Nick Seybert (University of Maryland)
Seductive Language for Narcissists in Job Postings
Management Science
Prior research indicates that narcissistic executives engage in earnings management and other negative organizational behaviors, and many studies ponder why firms hire such individuals, especially into corporate accounting positions. Utilizing a selection of terms from real-world job postings that we characterize as either describing a “Rule-Bender” or “Rule-Follower" candidate, we first conduct several validation studies which reveal that these terms vary predictably across types of job postings, that people generally agree with our categorization of these terms, and that Rule-Benders are viewed as possessing worse managerial skills but a higher proclivity for unethical behavior. We then demonstrate that narcissistic job seekers are more attracted to job postings that describe the ideal candidate using Rule-Bender terms for both general positions (Experiment 1) and senior accounting positions (Experiment 2). Finally, we examine firm characteristics that might lead professional recruiters to incorporate Rule-Bender language into Chief Accounting Officer job postings and find that Rule-Bender terms are preferred for higher-growth, higher-innovation firms (Experiment 3), and when more aggressive reporting would benefit the firm (Experiment 4). Our results suggest that recruiters’ language choices can attract Rule-Bending narcissists to firms, perhaps even in unintended circumstances.
Jonathan Gay (University of Mississippi), Scott Jackson (University of South Carolina), Nick Seybert (University of Maryland)