Sebastian Stirnkorb

Sebastian Stirnkorb

Assistant Professor

Sebastian Stirnkorb is Assistant Professor of Accountancy at the Gies College of Business, University of Illinois Urbana-Champaign. He earned his Ph.D. in Accounting and Control (cum laude) from Erasmus University Rotterdam in 2021. Before joining Illinois in 2025, he was Assistant Professor of Accounting at the University of Amsterdam. His research examines how the formatting and complexity of corporate disclosures influence judgment and decision-making by investors, preparers, and auditors. Using experimental methods, his work addresses topics such as disclosure credibility, investor learning, earnings management, and fraud detection. He has published in journals including Contemporary Accounting Research and Accounting, Organizations and Society.

Articles & Publications

Deception Detection in Auditing and Auditors’ Assessment of Risk of Material Misstatement Due to Fraud

The investing public has long looked to the independent financial-statement auditor to help prevent and