Leif Christensen

Leif Christensen serves as Associate Professor in the Department of Accounting at Copenhagen Business School (CBS), bringing extensive professional experience as a state-authorized auditor and former PwC partner with 15 years in that role. His academic career spans over a decade of teaching focused on risk management and audit, complemented by active research since 2013 on internal control optimization through case studies examining auditor influence on business decisions regarding control scope and implementation.

Research Focus: Christensen's scholarly work centers on management control systems, internal audit practices, and financial accounting, with particular emphasis on crisis-driven control adaptations in banking sectors and public-sector accounting innovations. His methodology combines qualitative case studies with practical industry applications, addressing critical gaps in how audit quality impacts organizational decision-making and risk mitigation strategies.

Publication Trends: Analysis of his 11 publications (2016-2022) reveals sustained investigation into management control systems during economic crises, especially within banking institutions post-2008, and expanding into higher education cost accounting. His collaborative work with Pall Rikhardsson and Carsten Rohde consistently bridges theoretical frameworks with real-world banking and public-sector challenges, producing peer-reviewed articles, book chapters, and policy reports that influence both academic discourse and industry practices.

Scientific Awards: No specific awards or fellowships are documented in the source material.

Academic Guidance and External Engagement: Christensen supervises master's theses in accounting, auditing, and risk management while maintaining significant external commitments including accounting advisory for NepCon (2018-present), board training for Finansforbundet and CBS Executive (2018-present), and expert consultancy for Jørn Quiste (2019-present). His research on internal control optimization since 2013 demonstrates sustained funding for practical investigations into audit effectiveness and control system design.