Brant Christensen

Dr. Brant Christensen is an Associate Professor of Accounting and the Glen McLaughlin Chair in Business Ethics. He earned his Ph.D. in Accounting from Texas A&M University and was on the faculty at the University of Missouri before joining the University of Oklahoma. He teaches 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 on the editorial boards of Contemporary Accounting Research and Auditing: A Journal of Practice and Theory. 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.

• “Does the Disclosure of PCAOB Inspection Findings Increase Audit Firms’ Litigation Exposure?” 2021. The Accounting Review. With Nate Newton and Nate Lundstrom.
• “How Do Team Workloads and Team Staffing Affect the Audit? Archival Evidence from U.S. Audits.” Forthcoming at Accounting, Organizations, and Society. With Nate Newton and Mike Wilkins.
• “Archival Evidence on the Audit Process: Determinants and Consequences of Interim Effort.” 2021. Contemporary Accounting Research. With Nate Newton and Mike Wilkins.
• “The Effect of Audit Materiality Disclosures on Investors’ Decision Making.” 2020. Accounting, Organizations, and Society. With Aasmund Eilifsen, Steve Glover, and Bill Messier.
• “Intuition versus Analytical Thinking and Impairment Testing.” 2020. Contemporary Accounting Research. With Chris Wolfe and Scott Vandervelde.
• “Affiliated Former Partners on the Audit Committee: Influence on the Auditor-Client Relationship and Audit Quality.” 2019. Auditing: A Journal of Practice and Theory. With Tom Omer, Marjorie Shelley, and Paul Wong.
• “The Loss of Information Associated with Binary Audit Reports: Evidence from Auditors' Internal Control and Going Concern Opinions.” 2019. Contemporary Accounting Research. With Stevie Neuman and Sarah Rice.
• “Déjà vu: The Effect of Executives and Directors with Prior Banking Crisis Experience on Bank Outcomes around the Global Financial Crisis.” 2019. Contemporary Accounting Research. With Anwer Ahmed, Adam Olson, and Christopher Yust.
• “Understanding Audit Quality: Insights from Audit Professionals and Investors.” 2016. Contemporary Accounting Research. With Steve Glover, Tom Omer, and Marjorie Shelley.
• “The Role of Audit Firm Expertise and Knowledge Spillover in Mitigating Earnings Management through the Tax Accounts.” 2015. The Journal of the American Taxation Association. With Adam Olson and Tom Omer.
• “Behind the Numbers: Insights into Audit Firm Sampling Methods.” 2015. Accounting Horizons. With Randy Elder and Steve Glover.
• “Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors’ Decision to Invest?” 2014. Auditing: A Journal of Practice & Theory. With Steve Glover and Chris Wolfe.
• “Extreme Estimation Uncertainty in Fair Value Estimates: Implications for Audit Assurance.” 2012. Auditing: A Journal of Practice & Theory. With Steve Glover and David Wood.