Brant Christensen

Associate Professor

Brigham Young University

United States

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Brant Christensen is an Associate Professor at Brigham Young University in the United States. His research primarily focuses on auditing standards, audit quality, and the effects of regulatory frameworks on financial reporting. Recent publications include analyses of PCAOB inspection processes and the implications of auditor behavior on company leadership.

Articles (11)

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2024

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2024

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2024

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2024

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2023

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2022

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2022

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2022

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2021

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2020

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2020

Collaborators (5)

Dereck Barr-Pulliam

University of Louisville

UNITED STATES

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Jonathan Pyzoha

University of Miami

UNITED STATES

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Colleen Boland

University of Wisconsin-Milwaukee

UNITED STATES

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Qing Shu

University of Miami

UNITED STATES

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Kecia Smith

Assistant Professor

North Carolina Agricultural and Technical State University

UNITED STATES

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Brant Christensen

Research Interests

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Articles (11)

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s Proposal on Firm Reporting

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s Proposal on Firm and Engagement Metrics

Do Auditors View Off-the-Clock Misbehavior by Company Leadership as a Signal of Tone at the Top?

Costs and benefits of a risk-based PCAOB inspection regime

Does audit regulation improve the underlying information used by managers? Evidence from PCAOB inspection access and management forecast accuracy

The PCAOB Inspection Process: A Client-Level Analysis of a Large Firm's Experience

Do auditors’ incentives affect materiality assessments of prior-period misstatements?

The Audit Quality Effects of Small Audit Firm Mergers in the United States

Does the Disclosure of PCAOB Inspection Findings Increase Audit Firms' Litigation Exposure?

The effect of audit materiality disclosures on investors’ decision making

Archival Evidence on the Audit Process: Determinants and Consequences of Interim Effort

Collaborators (5)

Dereck Barr-Pulliam

Jonathan Pyzoha

Colleen Boland

Qing Shu

Kecia Smith

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