PhD scholarship in Auditing

Updated: 28 days ago
Deadline: 01 Sep 2022

Copenhagen Business School invites applicants for a PhD position in Auditing. We especially invite PhD proposals that suggest novel approaches to the study of

  • The value of audit and other assurance services to inform discussions about, for example, the future of audit, auditor reporting and audit exemption (regulation of SME-audits).
  • Emerging technologies in auditing to develop understanding of whether and how auditing actually becomes more effective and more efficient through automated processes and the application of technology.
  • Sustainability assurance to provide insights into how, and with which consequences, auditors (or other assurance practitioners) provide assurance on climate-related and other sustainability matters.
  • Regulator-auditor interaction to address problems and potential pathways in public oversight practices, including (but not limited to) the role of firm-level oversight practices, dialogue as well as the role of ad hoc regulatory investigations alongside routine quality inspections.
  • Client-auditor interactions to focus on the governance role of audit committees and how and when auditor-audit committee interactions produce desirable effects and when they might have unintended consequences.
  • Auditing in the context of audit firm organization and governance to provide understanding of how increasingly intense and sophisticated audit firm-level systems (e.g. quality management, incentive systems, performance measurement as well as culture/tone-at-the-top) operate to manage and control behavior within audit firms.

The project should speak to contemporary concerns in auditing, and aim to contribute to public, professional and company level debates. Thus, the PhD must be energized from engaging with firms and professionals as part of the research and the research dissemination and we encourage proposals to demonstrate potential for engagement.

The PhD position is at the department of accounting. The PhD will work in close collaboration with the supervisors and benefit from the international research environment at the department of accounting and at CBS. This project is eligible for financial support for fieldwork, data collection and register data. It is expected that the student will be supervised by Professor Thomas Riise Johansen ( ) and a second supervisor depending on research topic and methods. Candidates are strongly encouraged to contact Thomas for informal discussions and information about the position before submitting the application.

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, .  

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 shows an interest in joining the department's research environment. You can read more about the department's research here:  

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 ( )
  • 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:

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 .

For further information please contact professor Thomas Riise Johansen, . Information about the department can be found at .

Employment and salary
A PhD scholarship runs for a period of three years, and includes teaching obligations equivalent to six months’ work (840 work hours). The scholarships are fully salaried positions, according to the national Danish collective agreement. The monthly salary is currently approximately DKK 28,365 up to DKK 34,256 depending on seniority and a pension contribution totalling 17.1%. 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 .

Closing date: 1 September 2022.

Apply online

CBS is a globally recognised business school with deep roots in the Nordic socio-economic model. We have a broad focus on business and societal challenges of the 21st century. As such we have a full portfolio of high-quality disciplinary and interdisciplinary research and education that has equipped generations of professionals and leaders in the private sector and beyond.

Located at Frederiksberg, Denmark, the school has approx. 21.000 full and part-time students, 760 full-time faculty members, 210 PhD students and 680 administrative staff, and a full portfolio of Bachelor, Master’s, MBA/EMBA, PhD and Executive programmes delivered in English and Danish.

Our global profile carries the obligation 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 organization, and we encourage all regardless of gender identity and expression, ethnicity, religious beliefs, LGBT+ status, 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.

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