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Biography

Dr. Brant Christensen is an Associate Professor of Accounting. He earned his Ph.D. in Accounting from Texas A&M University and was on the faculty at the University of Missouri and the University of Oklahoma before joining BYU. He has taught undergraduate and graduate audit courses.

Dr. Christensen’s teaching and research are heavily influenced by his time spent in PwC’s audit practice in Columbus, Ohio, and he maintains an active CPA license (Ohio). His studies have been published in leading academic journals including The Accounting Review; Contemporary Accounting Research; Accounting, Organizations, and Society; Auditing: A Journal of Practice and Theory; The Journal of the American Taxation Association; and Accounting Horizons. He serves currently as an Editor at Auditing: A Journal of Practice and Theory and on the editorial boards of The Accounting Review and Contemporary Accounting Research. He has also been awarded competitive research grants from The Center for Audit Quality, the American Institute of Certified Public Accountants, and the Institute of Management Accountants. Finally, Dr. Christensen is a 2013 Deloitte Foundation Doctoral Fellow and received the 2020 Hurley Roberson Award for Teaching Excellence.

Education

• Accounting, Texas A&M University, 2015
• Accounting, Brigham Young University, 2009
• Accounting, Brigham Young University, 2009

Selected Publications

• "Costs and Benefits of a Risk-Based PCAOB Inspection Regime", Accounting, Organizations, and Society, Volume Forthcoming, 2024
• "Do Auditors View Off-the-Clock Misbehavior by Company Leadership as a Signal of Tone at the Top?", The Accounting Review, Volume forthcoming, American Accounting Association, 2024
• "The Audit Quality Effects of Small Audit Firm Mergers in the United States", Auditing: A Journal of Practice and Theory, Edition 2, Volume 42, American Accounting Association, 2023
• "Does audit regulation improve the underlying information used by managers? Evidence from PCAOB inspection access and management forecast accuracy", Accounting, Organizations and Society, Volume 106, Elsevier, 2023
• "The PCAOB Inspection Process: A Client-Level Analysis of a Large Firm’s Experience", Auditing: A Journal of Practice & Theory, Edition 4, Volume 41, Pages 33-56, American Accounting Association, 2022
• "Do auditors’ incentives affect materiality assessments of prior-period misstatements?", Accounting, Organizations and Society, Edition August, Volume 101, 2022
• "Archival Evidence on the Audit Process: Determinants and Consequences of Interim Effort*", Edition 2, Volume 38, Pages 942-973, CONTEMPORARY ACCOUNTING RESEARCH, 2021
• "Does the Disclosure of PCAOB Inspection Findings Increase Audit Firms' Litigation Exposure?", Edition 3, Volume 96, Pages 191-219, ACCOUNTING REVIEW, 2021
• "How do team workloads and team staffing affect the audit? Archival evidence from US audits", Volume 92, ACCOUNTING ORGANIZATIONS AND SOCIETY, 2021
• "Intuition versus Analytical Thinking and Impairment Testing", Edition 3, Volume 37, Pages 1598-1621, CONTEMPORARY ACCOUNTING RESEARCH, 2020
• "The effect of audit materiality disclosures on investors' decision making", Volume 87, ACCOUNTING ORGANIZATIONS AND SOCIETY, 2020
• "Affiliated Former Partners on the Audit Committee: Influence on the Auditor-Client Relationship and Audit Quality", Edition 3, Volume 38, Pages 95-119, AUDITING-A JOURNAL OF PRACTICE & THEORY, 2019
• "Deja Vu: The Effect of Executives and Directors with Prior Banking Crisis Experience on Bank Outcomes around the Global Financial Crisis", Edition 2, Volume 36, Pages 958-998, CONTEMPORARY ACCOUNTING RESEARCH, 2019
• "The Loss of Information Associated with Binary Audit Reports: Evidence from Auditors' Internal Control and Going Concern Opinions", Edition 3, Volume 36, Pages 1461-1500, CONTEMPORARY ACCOUNTING RESEARCH, 2019
• "Understanding Audit Quality: Insights from Audit Professionals and Investors", Edition 4, Volume 33, Pages 1648-1684, CONTEMPORARY ACCOUNTING RESEARCH, 2016
• "Behind the Numbers: Insights into Large Audit Firm Sampling Policies", Edition 1, Volume 29, Pages 61-81, ACCOUNTING HORIZONS, 2015
• "The Role of Audit Firm Expertise and Knowledge Spillover in Mitigating Earnings Management through the Tax Accounts", Edition 1, Volume 37, Pages 3-36, Journal of the American Taxation Association, 2015
• "Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors' Decision to Invest?", Edition 4, Volume 33, Pages 71-93, AUDITING-A JOURNAL OF PRACTICE & THEORY, 2014
• "Extreme Estimation Uncertainty in Fair Value Estimates: Implications for Audit Assurance", Edition 1, Volume 31, Pages 127-146, AUDITING-A JOURNAL OF PRACTICE & THEORY, 2012

Experience

Academic - Post-Secondary

• Associate Professor (with Tenure), University of Oklahoma, 2021–2022
• Assistant Professor, University of Oklahoma, 2018–2021
• Assistant Professor, University of Missouri, 2015–2018

Languages

• German

Certificates and Licenses

• Certified Public Accountant (CPA, Ohio) — American Institute of Certified Public Accountants — 2010

Professional Citizenship

• Auditing: A Journal of Practice and Theory, Editor, Associate Editor, 2021
• The Accounting Review, Editorial Review Board Member, 2021
• Contemporary Accounting Research, Editorial Review Board Member, 2020
• Auditing: A Journal of Practice and Theory, Editorial Review Board Member, 2017