Research
Our faculty members are attuned to a marketplace that values innovation, entrepreneurialism, analytical thinking and hard work. Their teaching and research equip our students with the wisdom of business scholarship rooted in the experiential lessons of the marketplace.
Find out more about the latest research by browsing current working papers online at Social Sciences Research Network (SSRN).
Journals
Insights & Research
July 9, 2024
Seductive Language for Narcissists in Job Postings
Associate Professor Nick Seybert’s research highlights the impact of “rule-bender” language in job postings on applicant quality. Employers using keywords like “ambitious” and “thinks outside the box” may attract narcissistic applicants prone to unethical behavior, especially in accounting.
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Seductive Language for Narcissists in Job Postings
July 8, 2024
The Accountant Shortage Highlights How Critical Accounting Is to Capital Markets
NPR's Marketplace spotlighted an accountant shortage, leading Professor Rebecca Hann to study its impact. The study highlights how prolonged vacancies increase financial reporting errors, stressing the critical role of accountants in maintaining robust internal controls.
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The Accountant Shortage Highlights How Critical Accounting Is to Capital Markets
June 12, 2024
AI Research Briefs
Finance professor Agustin Hurtado’s AI research highlights racial disparities in mortgage lending, while Information Systems researchers study AI chatbots' impact on mental health counseling. Marketing professor Michel Wedel explores predicting decisions via eye-tracking, and accounting professor…
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AI Research Briefs
March 12, 2024
Smith School Tax Expert Weighs in on Baltimore Orioles Sale
Spring brings baseball and taxes: Baltimore Orioles navigate $1.725 billion sale amid tax intricacies. David Rubenstein’s acquisition strategy aims to maximize tax benefits. IRS scrutiny looms over potential installment sale complications. Samuel Handwerger's expert insights reveal the complexities…
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Smith School Tax Expert Weighs in on Baltimore Orioles Sale
December 8, 2023
Earnings Reports Aren't Just for Investors – Consumers Care, Too
Publicly traded companies’ quarterly earnings announcements aren’t just for investors – consumers are also absorbing earnings news and making purchasing decisions accordingly, finds new research from the University of Maryland’s Robert H. Smith School of Business.
August 24, 2023
AI-Powered Pricing: Does It Make the Buying Experience More Fair and Equitable?
Retailers have been using artificial intelligence for a while now. There’s the rudimentary use of it to send out enticing email promotions or timely online ads that we welcome at times and find annoying at others. But retailers are also using AI to track consumers’ behavior both online and in brick…
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AI-Powered Pricing: Does It Make the Buying Experience More Fair and Equitable?
August 24, 2023
SEC Cites Smith Research in New Cybersecurity Disclosure Rules for Public Companies
University of Maryland's Smith School of Business research influences SEC's new cybersecurity disclosure rules. SEC-registered businesses must adhere to updates. Martin P. Loeb's studies cited, emphasizing market reactions to cyber incidents. Gordon's advocacy spans 15+ years. Research supports…
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SEC Cites Smith Research in New Cybersecurity Disclosure Rules for Public Companies
August 16, 2023
‘Safe Harbor’ for Crypto Fraud Victims and its Relevance to the Celsius Case
The risk in crypto investing resurfaced prominently last month, related to former Celsius Network CEO Alex Mashinsky’s arrest on criminal and civil charges stemming from his activity with the now bankrupt cryptocurrency lending platform.
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‘Safe Harbor’ for Crypto Fraud Victims and its Relevance to the Celsius Case
July 17, 2023
‘Unclaimed Refund’ and Other Scams: Insight from TerpTax and Justice for Fraud Victims
Every few months the Internal Revenue Service warns about fraudsters sending out emails (phishing) or text messages (smishing) from what are not IRS points of origin, but cleverly appear to be. The newest IRS advisory describes a scheme that Smith’s Samuel Handwerger says “is very clever…
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‘Unclaimed Refund’ and Other Scams: Insight from TerpTax and Justice for Fraud Victims
April 11, 2023
IRS and Crypto
As more than 20 percent of U.S. adults reportedly own cryptocurrency, revised wording on 2022 tax forms, signals that the IRS perceives “a lot of taxable transactions in cryptocurrency that are not being reported,” says Accounting Lecturer Samuel Handwerger, CPA, for the University of…
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IRS and Crypto