PhD position on the topic From the Boardroom to the Balance Sheet

Job description

The Graduate School of the Faculty of Economics and Business at University of Groningen has a fully funded PhD position on the topic “From the Boardroom to the Balance Sheet: How Behavioral Dynamics at the Top Shape Corporate Transparency”.

Top-level organizational actors—such as CEOs, CFOs, and board members—play a pivotal role in shaping what organizations communicate to the outside world. Corporate transparency is essential for the trust in organizations and effective functioning of markets and societies. This is also why auditors, such as big four audit firms, are tasked with verifying that a firm’s statements communicated to the outside world are true and fair. Interestingly, while auditors and organizations are subject to regulatory requirements, the reality is that those residing at the top of organizations tend to have a great deal of influence. Some top-level actors simply have influence by nature of their personality and change the social atmosphere by entering the room. Then, notwithstanding strict regulatory requirements, the behavioral dynamics between top-level actors and the auditor will fundamentally shape the quality of information communicated to the outside world.

This PhD project is situated at the intersection of psychology and corporate governance. Exemplary research questions are

• In what ways do the personalities and leadership styles of CEOs and CFOs affect boardroom interactions?
• How does psychological safety within boards shape effective governance and transparency?
• How do external pressures (e.g., market expectations, regulatory changes) influence the behavioral dynamics between top-level actors and auditors?
• What psychological factors drive executives to prioritize transparency and ethical practices in their leadership?
• How do stress and pressure at the executive level influence decision-making processes?

This PhD position is part of a research programme funded by the Foundation for Auditing Research (FAR), involving the commitment of all major audit firms in The Netherlands to provide access to confidential information. This also involves access to audit files, and direct access to upper echelon actors, which may include attending board meetings. The PhD researcher will have access to unique information, and this research thus provides a unique opportunity to delve into psychological and behavioral dynamics at the top of organizations.

The PhD candidate will work within the Department of Accounting and Auditing. The supervisory team consists of Dennis Veltrop, Reggy Hooghiemstra (both from the University of Groningen) and Eddy Cardinaels (Tilburg University). The PhD candidate will join a collaborative, supportive team with a proven track record. A stay abroad to work with international scholars (if so desired by the PhD candidate) is also facilitated within this research programme.

About the University of Groningen

Since its foundation in 1614, the University of Groningen has enjoyed an international reputation as a dynamic and innovative centre of higher education offering high-quality teaching and research. Balanced study and career paths in a wide variety of disciplines encourage the approximately 34.000 students and researchers to develop their own individual talents. Belonging to the best research universities in Europe and joining forces with prestigious partner universities and networks, the University of Groningen is truly an international place of knowledge.

About the Faculty of Economics and Business

The Faculty of Economics and Business has an inspiring study and working environment for students and employees. International accreditation enables the Faculty to assess performance against the highest international standards. It also creates an exciting environment of continuous improvement. FEB's programmes, academic staff and research do well on various excellence ranking lists.

Qualifications

We are looking for candidates with

• A strong academic background (MSc, Research Master) with a focus on corporate governance, organizational behavior, psychology, organization theory, or (strategic) management.
• A strong interest and curiosity in corporate governance, and/or behavioral research.
• A background in (or the motivation to learn) quantitative and/or qualitiative research methods.
• Excellent command of English in speaking and writing.
• Excellent academic writing skills.
• Affinity for, or a willingness to learn about, the audit profession.

Organisation

Conditions of employment

We offer you in accordance with the Collective Labour Agreement for Dutch Universities:

• A gross monthly starting salary of € 2,872, which increases yearly to a maximum of € 3,670.
• An additional 8% holiday allowance each year in May, and an additional 8.3 % end of year bonus in December.
• A temporary full-time appointment for a period of in principle four years, under the condition of a positive assessment at the end of the first year.

Preferred starting date: To be determined in coordination with candidate