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Morten Nick­las Bi­gler Seitz

Assistant Professor

Subjects
Budget Key figure Accounting Valuation Annual reports SME

Primary research areas

The zero-earnings benchmark

In various ways, I study how and why managers fixate on the zero-earnings benchmark, i.e., their tendency to report earnings that are at or above zero.

Auditor partners’ impact on audit quality

Using hospitalization events – events that are plausibly exogenous to the audit function – I study whether audit partners impact audit quality

The value of relative information

Using field experimental methodologies, I study whether company managers can learn from their peers

Valuation in practice

Surveying professionals, I study how valuation is conducted in practice

Grading biases

I study whether university grading is impacted (biased) by the sequence in which exam submissions are assessed.

I study individuals’ impact on companies

I primarily conduct research on individuals' characteristics and firm outcomes. These individuals include rank-and-file employees, CEOs, and auditors. I study firm outcomes such as financial reporting quality, earnings management, bankruptcy likelihood, and firm performance. Most of my research exploits proprietary administrative datasets from Statistics Denmark, which allows me to investigate novel questions. 

Recent research projects

Intrinsic benchmark beating

We study whether owner-managers beat earnings benchmarks due to intrinsic motivation

Do Signing Audit Partners matter? Evidence from Sudden Hospitalization Events

We study whether audit partners have a meaningful impact on audit quality

Outside activities

Consultant, 2024–present

Legal case