Hans B Christensen

Hans B Christensen is the Chookaszian Family Professor of Accounting and David G Booth Faculty Fellow at the University of Chicago Booth School of Business. His work bridges academic research and industry practice through prior experience at PricewaterhouseCoopers (PwC), where he audited financial statements under US-GAAP, IFRS, and European standards.

• Education: PhD in Accounting, Manchester Business School (UK)

Research Focus examines how transparency regulation shapes corporate behavior and societal outcomes. Key areas include:

• Foreign Corrupt Practices Act (FCPA) enforcement effects on economic development in Africa
• Conflict-free mineral certification impacts on Congo conflict dynamics
• Consumer responses to corporate social responsibility failures
• Role of accounting harmonization in cross-border labor migration

Publication Trends reveal emphasis on regulatory efficacy in:

• CSR disclosure mandates (Dodd-Frank Section 1503)
• Anti-bribery laws and investment deterrence
• Healthcare pricing transparency policies

Policy Contributions include systematic reviews of over 380 CSR/sustainability reporting studies, highlighting:

• Stakeholder-driven regulatory leakage
• Capital channel vs learning channel dynamics in covenant design
• Limitations of transparency policies when decoupled from real outcomes