PhD in Business Administration (Accounting and Auditing) at Umeå University Umeå University in Sweden

Umeå University is advertising a PhD student position in Business Administration with a focus on accounting and auditing at the Department of Business Administration, Umeå School of Business, Economics and Statistics (USBE), Sweden.

The project, Assurance in Transition: The CSRD Competence Challenge, examines how audit firms build capacity for sustainability expertise in response to demand for sustainability assurance under the EU Corporate Sustainability Reporting Directive (CSRD). The research touches on ESG, sustainability reporting, audit processes, organizational capability, and the quality and credibility of assurance work.

The position is led by Associate Professor Alice Annelin, and the doctoral candidate will be able to define their own research question within the project’s exploratory framework. Suitable methods may include qualitative, mixed-method, or other approaches aligned with the topic.

This is a fully funded PhD opportunity. The project is initially funded by the Jan Wallander and Tom Hedelius Foundation and the Tore Browaldh Foundation (Handelsbanken Research Foundations). The first 22 months are funded through scholarships, and the remaining period is financed through employment as a doctoral student. The position also includes a salary according to the local doctoral student agreement, and teaching/departmental duties may be included up to 20% from the second year onward.

Eligibility highlights: applicants should have an advanced degree equivalent to at least 240 higher education credits, including at least 60 credits at advanced level. For Business Administration admission, at least 90 ECTS in Business Administration are required, including an independent thesis/project of at least 15 ECTS. Strong English skills are required; Swedish is an advantage. Knowledge of accounting is required, while auditing or sustainability reporting experience is considered an advantage.

Application materials: motivation letter (1–2 pages), independent research proposal (3–4 pages), CV, certified transcripts and degree certificates, thesis/degree project, and contact details for at least two referees. The proposal must be written independently and without generative AI.

Deadline: 14 August 2026. Applications must be submitted via Umeå University’s e-recruitment system.

Institution: Umeå University, Department of Business Administration, Accounting and Finance Section, Umeå, Sweden.