PhD scholarship in Auditing

The posting

The Department of Accounting invites applications for a PhD position in Auditing. The Department of Accounting is one of the oldest and largest accounting departments in Europe. We have a growing and flourishing research environment within financial accounting, management accounting and control, auditing, and corporate governance.

We especially welcome PhD proposals that adopt qualitative research methods and suggest novel approaches to the study of

• The making of the audit profession, especially regarding emerging technologies in auditing, such as generative artificial intelligence, with an emphasis on how they may reshape the audit profession, including the training and socialization of auditors, the exercise of professional judgment and the relevance of the traditional audit model in responding to evolving societal demands.
• Audit firm ownership, including the emerging role of private equity firms acquiring ownership interests in audit firms. Proposals within this research theme may explore implications for, for example, the partnership model, audit firm governance, how audits are conducted, talent management, client portfolios, audit market competition, and how these developments may reconfigure the audit profession.
• The role of auditing and assurance in sustainable development. Within this theme, candidates are encouraged to explore alternative forms of auditing and assurance that contribute to sustainable development and to propose empirical work that goes beyond simply examining the current compliance-oriented role associated with the verification of sustainability reports. Proposals should aim to develop research that provides a basis for debate about how auditing and assurance can play a meaningful role in sustainability.
• Regulator-auditor interaction, with a focus on challenges and potential pathways in public oversight practices, including, for example, the role of firm-level oversight practices and dialogue, as well as the role of ad hoc regulatory investigations alongside routine quality inspections.
• Client-auditor interaction, with a focus on, for example, the governance role of audit committees, the negotiation of accounting issues, professional and commercial conflicts, or the role of client technology adoption in the performance of audits.
• Auditing in the context of audit firm organization and governance, with the aim of understanding how increasingly intensive and sophisticated audit firm-level systems (e.g., quality management, incentive systems, performance measurement, and culture/tone at the top) operate to manage and control auditor behavior within audit firms. Within this theme, candidates are encouraged to propose research that can inform reflections on how bureaucracy in audit firms can be balanced, how tendencies toward defensive behavior might be reversed, and how professional judgment at all levels, from junior auditors to partners, might be encouraged.

The project should speak to contemporary concerns in auditing and aim to contribute to academic, public, professional, and company-level debates. The PhD project should therefore be informed and enriched by engagement with firms and professionals as part of both the research process and the dissemination of research findings, and we encourage proposals to demonstrate the potential for such engagement.

The PhD position is based in the Department of Accounting, and the candidate will be part of the department’s auditing research group. We welcome applicants with degrees or experience in accounting and auditing. We also welcome applicants from other social sciences who are interested in engaging with auditing as a research domain. The auditing research group consists of researchers with backgrounds in accounting and auditing, as well as researchers from other academic fields who have a strong interest in auditing. The PhD candidate will work in close collaboration with the supervisors and benefit from the international research environment in the Department of Accounting and at CBS. Candidates are encouraged to contact Professor Thomas Riise Johansen ([email protected]) for informal discussions and information about the position before submitting the application.

About the PhD programme The three-year PhD programme at CBS gives you the opportunity to conduct research under the supervision of CBS’s associate professors and professors, supported by research related PhD courses. The programme is highly international, and you are expected to participate in international research conferences and to spend time at another research institution as a visiting PhD student. See the CBS homepage for more information about the PhD programme, https://www.cbs.dk/en/research/phd-programmeme.

CBS PhD graduates are held in high esteem not only in academia and research institutions but also in government and business where their research qualifications are in high demand.

CBS is committed to ensuring excellence, transformative and relevant teaching and research. Candidates who wish to join us must be interested in working in an organisation of this type and it is expected that the applicant will show an interest in joining the department's research environment. You can read more about the department's research here: www.cbs.dk/acc

Application and admission requirements The department will give priority to applicants with high grades from their universities. To be considered the applicant must:

• have a basic education at master's level (corresponding to the 3 + 2 Bologna process)
• have received the grade of 10 (or equivalent) for the master's thesis according to the Danish 7-point grading scale (https://ufm.dk/en/education/the-danish-education-system/grading-system)
• have a weighted grade point average of at least 8.2 on the Danish 7-point grading scale for the bachelor's and master's degree combined or alternatively a weighted grade point average must be at least 9.5 for the master's degree alone. If the grade point average is not met, documentation for being in the top 40% of the class is also accepted. In rare cases, the grade requirement can be waived.
• have completed the master's programme before starting the PhD programme at CBS
• master academic English at a high level in writing and speaking

The application (see link below) must include a five-page project description. The project description must include:

• a presentation of an original research question
• a description of the initial theoretical framework and method
• a presentation of the proposed empirical material
• a work plan for the three years

More information can be found here: https://www.cbs.dk/en/research/phd-programmemes/admission

In addition to the project description, copies of the following must be included:

• diploma for bachelor's and master's degree or other certificates at an equivalent level as well as the grade transcripts
• documentation for being in the top 40% of the class (if grade requirements are not met)
• a concise curriculum vitae (CV)
• a list of articles and publications (if applicable)
• one example of a selected written work (e.g. master's thesis)

The PhD student is enrolled in the CBS PhD School. Further information about PhD scholarships and the PhD programme can be found at https://www.cbs.dk/en/research/phd-programmeme.Information about the department can be found at https://www.cbs.dk/forskning/institutter-centre/institut-regnskab.

For additional information regarding the PhD position, feel free to contact Professor, Thomas Riise Johansen, [email protected].

Employment and salary A PhD scholarship runs for a period of three years and includes teaching obligations corresponding to 416 work hours. The scholarships are fully salaried positions, according to the national Danish collective agreement. The monthly salary is currently approximately DKK 30,264 up to DKK 36,877 depending on seniority and a pension contribution totaling 18.07%. The scholarship includes tuition fees, office space, course and travel costs (according to the current CBS agreement).

Salary level and employment take place in accordance with the Ministry of Finance's agreement with the Academics' Central Organization.

Recruitment procedure The Recruitment Committee shortlists at least two-five applicants to be assessed by the Assessment Committee. Applicants are informed whether their application has proceeded for assessment.

Applicants selected for assessment will be notified about the composition of the Assessment Committee and will receive their personal assessment later. Selected applicants will be invited for an interview. Please note that a positive assessment does not automatically result in an interview. Once the recruitment process is completed each applicant will be notified of the outcome of their application.

The application must be sent via the online link below. Copenhagen Business School must receive all application material, including all appendices (see above), by the application deadline.

Details about Copenhagen Business School are available at www.cbs.dk/en.

Apply for position

WE TRANSFORM SOCIETY WITH BUSINESS

CBS is a globally recognised business school with deep roots in the Nordic socio-economic model. Our faculty has a broad focus on societal challenges, and we have earned a reputation for high-quality disciplinary and interdisciplinary research and education. We are located at Frederiksberg and have approximately 20,000 full and part-time students, 800 full-time faculty members, 200 PhD students and 700 administrative staff, and a full portfolio of bachelor, master, MBA/EMBA, PhD and executive programmes taught in English and Danish. Our global profile carries the obligation to address critical challenges in our research and to develop the transformational capabilities of students, graduates and business leaders via our educational activities and opportunities for lifelong learning. Complex challenges call for joint action, and therefore our strategy focuses on strengthening current and starting new partnerships with other sciences, the business community, authorities and civil society. CBS is working continuously on becoming a diverse and inclusive organisation, and we encourage all regardless of gender identity and expression, ethnicity, religious beliefs, LGBT+ identity, cultural background etc. to apply.Reach out to us if you need assistance in the application or recruitment process, if there is something we should know, or if as a person with disability you wish to make use of your preferential access.