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Biography

Brant Christensen is an Associate Professor and Associate Director in BYU's School of Accountancy. He earned his Ph.D. in Accounting from Texas A&M University and held faculty positions at the University of Missouri and the University of Oklahoma before joining BYU. He has taught undergraduate, masters, and PhD courses related to auditing and fraud, and his work in the classroom and in research has been shaped by his time in PwC's audit practice. Professor Christensen is grateful for the many collaborators and coauthors whose partnership has made his research possible. Together, their work has appeared in journals including The Accounting Review, Contemporary Accounting Research, Accounting, Organizations, and Society, Review of Accounting Studies, and Auditing: A Journal of Practice and Theory. He currently serves as an Editor at AJPT and on the editorial boards of multiple journals. He is especially thankful for the steadfast support of his family.

Education

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

Selected Publications

• "Can combining judgment decomposition and notetaking improve group auditors' sensitivity to qualitative risk?", Contemporary Accounting Research, Edition 4, Volume 42, Wiley, 2025
• "Auditing & Assurance Services: A Systematic Approach", Edition 2025 Edition, McGraw-Hill, New York, NY, 2025
• "Do Auditors View Off-the-Clock Misbehavior by Company Leadership as a Signal of Tone at the Top?", The Accounting Review, Edition 5, Volume 99, Pages 171-196, American Accounting Association, 2024
• "Costs and Benefits of a Risk-Based PCAOB Inspection Regime", Accounting, Organizations, and Society, Volume 112, 2024
• "Are public health policies associated with corporate innovation? Evidence from US nonsmoking laws", Research Policy, Edition 10, Volume 52, Elsevier, 2023
• "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, Elsevier, 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
• "What Do Public Company Audit Clients Want From Their Auditor?", Review of Accounting Studies, Volume Forthcoming

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

Awards

• Impact Award: Excellence in Teaching, BYU Marriott School of Business, 2025
• Notable Contribution to the Auditing Literature, American Accounting Association, 2025
• Outstanding Reviewer Award, The Accounting Review, 2024
• Spirit of the SOA Award, BYU School of Accountancy, 2023
• Outstanding Reviewer Award, The Accounting Review, 2022
• Outstanding Reviewer Award, Contemporary Accounting Research, 2021
• Hurley Roberson Award for Teaching Excellence, University of Oklahoma, 2019
• Outstanding Reviewer Award, Auditing: A Journal of Practice and Theory, 2019
• Deloitte Doctoral Fellow, Deloitte Foundation, 2013

Languages

• German

Certificates and Licenses

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

Professional Citizenship

• Accounting, Organizations, and Society, Editorial Review Board Member, 2024
• 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