Sarah Kröchert

Assistant Professor in Accounting at Lancaster University Management School

Photo of Sarah Kröchert Photo by Delia Wöhlert

About me

I am an assistant professor in accounting at Lancaster University.

My path to accounting was relatively straightforward. During my undergraduate studies, I became interested in the concepts that lie behind bookkeeping. After a brief excursion into practice and the realization that I am better at elaborating complex issues as opposed to quick decision making, I returned to university. I did my Ph.D. at Humboldt University in Berlin and started working as an assistant professor at Lancaster University in August 2018.

My research

I am fascinated by the interplay between heterogeneous interests and financial disclosures. Actors differ in, for example, sophistication and information needs, which shapes existing disclosure regulation. At the same time, disclosure requirements affect, intentionally or not, behavior.

In my research, I focus on one group of actors that both produce and consume financial disclosures, equity investors. I investigate, for example, whether investors respond to an increase in mandatory ownership disclosure with an adjustment of their holdings. In another paper, I study to what extent comparability of firm disclosures matters to mutual funds in their portfolio decisions.

I also work on projects that go beyond financial markets. In particular, I try to understand mobility patterns of auditors and tax consultants, professionals whose work flows depend on disclosure regulation. My research page contains more information.

Outside of accounting

I enjoy getting to know different cultures. If possible, I do not only travel, but move to other countries. For instance, I completed part of my undergraduate studies in Argentina, spent time as Ph.D. student at Columbia University in New York and have now started a job in the UK. Wherever I am at home, I use my morning runs to explore the surroundings and yoga classes to find a balance to daily routines.