News from the Richard C. Adkerson School of Accountancy

Faculty Focus: Nathan Berglund


Originally from Minnesota, Dr. Nathan Berglund has found a home here at Mississippi State that enables him to maintain the balance he enjoys as both teacher and researcher. As an Associate Professor, Berglund has held the Bill Simmons Professorship since 2020.

“It’s a great honor to hold this professorship,” says Berglund. “I didn’t really know Mr. Simmons, but he has a strong reputation among alumni and the members of the Advisory Council who were instructed by him.”

It’s among the many accolades Berglund has received during his career at Mississippi State. Other notable awards include the University’s College of Business Research Award in 2022 and the ASAC Excellence in Research Award in 2020. In addition, he serves on numerous committees, including chairing ASAC’s Promotion and Tenure and Curriculum Committees.

Being a professor has been where Berglund’s talents and interests have intersected, although he began his career in public accounting, as a Senior Staff Associate with Ernst & Young in Minneapolis for three years.

“I was an above average public speaker, but there’s really not a use for that in your first years of public accounting,” shares Berglund. “An academic profession is a good fit for me with the balance between teaching and research.”

Berglund teaches senior- and graduate-level auditing classes. The research area that most interests him is audit archival research specifically as it relates to going concern opinions.

“We use real world going concern opinions to study whether auditors’ financial warnings to investors can become self-fulfilling prophecies,” he states. “There is a common expectation that issuing a going concern opinion could cause a client to fail. We’re finding that auditors are sensitive to that view and change their reporting behavior to protect their clients.”

Berglund also enjoys the interaction with his students.

“I want my students to get exposure to auditing as a practice,” he comments. “I want them to be competitive with their peers. Even if they don’t choose to go into auditing, they will have this exposure and be prepared for that section of the CPA exam.”

In his leisure time, Berglund enjoys being with his wife and three sons, playing guitar and raising dairy goats on his small farm. If you have ever visited his office, it’s no secret what his other favorite hobby is. The shelves are bedecked with complex Lego structures. He confesses that while his children enjoy the creative play side of Lego, he most enjoys following the instructions to the letter to build a structure.

While being promoted to Associate Professor and earning tenure was a significant milestone in his career plan, he is still driven to achieve more. He would like to earn full professorship, publish more high quality articles and take on more editorial positions within accounting research.

ASAC is well-represented by Nathan Berglund, both on campus and in the accounting community worldwide. We are privileged to have him on our team.