Copenhagen Business School (CBS) is inviting applications for a fully salaried PhD Scholarship in Auditing, offering an opportunity for qualified researchers to pursue a three-year doctoral programme in Denmark while developing research on contemporary challenges facing the auditing profession.
The position is based in the Department of Accounting, one of Europe’s established accounting research departments, with research activities covering financial accounting, management accounting and control, auditing, and corporate governance. The successful PhD candidate will join the department’s auditing research group and work closely with supervisors within an international research environment.
The application deadline is 11 November 2026.
PhD Research Areas in Auditing
CBS particularly welcomes proposals using qualitative research methods and offering novel approaches to important developments in auditing.
Potential research areas include the changing nature of the audit profession in response to emerging technologies such as generative artificial intelligence. Applicants may investigate how AI could influence auditor training and socialization, professional judgment, and the relevance of traditional audit models as societal expectations change.
Another research theme concerns audit firm ownership, including the growing involvement of private equity firms in audit-firm ownership. Research could examine implications for partnership structures, governance, audit practices, talent management, client portfolios, competition and the future organization of the profession.
Applicants can also explore the role of auditing and assurance in sustainable development. CBS encourages research that goes beyond simply assessing compliance with sustainability reporting requirements and considers alternative forms of auditing and assurance that could contribute meaningfully to sustainable development.
Other possible areas include:
- Regulator-auditor interaction and public oversight
- Client-auditor interaction and audit committees
- Negotiation of accounting issues and professional-commercial conflicts
- Client technology adoption and its impact on auditing
- Audit firm organization and governance
- Quality management and performance measurement
- Incentive systems and organizational culture
- Professional judgment and auditor behaviour
The proposed research should address contemporary concerns in auditing and contribute to academic, professional, public or company-level discussions. Applicants are encouraged to demonstrate how engagement with firms and professionals could strengthen both the research process and dissemination of findings.
Who Can Apply?
The scholarship welcomes candidates with academic degrees or experience in accounting and auditing. Applicants from other social science disciplines may also be considered if they are interested in using auditing as their research domain.
Candidates are expected to become part of CBS’s auditing research group and collaborate closely with supervisors. Professor Thomas Riise Johansen is available for informal discussions about the position before applicants submit their applications.
Applicants must have a master’s-level education corresponding to the 3+2 Bologna structure. They must also have received a grade of 10 or equivalent for their master’s thesis under the Danish 7-point grading scale.
The combined weighted grade point average for bachelor’s and master’s studies should be at least 8.2, or at least 9.5 for the master’s degree alone. Where these requirements are not met, documentation showing that the applicant was among the top 40% of the class may be accepted. In rare circumstances, the grade requirement may be waived.
Applicants must complete their master’s degree before beginning the PhD programme and demonstrate a high level of academic English in both written and spoken communication.
What Does the CBS PhD Programme Include?
The CBS PhD programme lasts three years and allows doctoral researchers to conduct research under the supervision of associate professors and professors while taking research-related PhD courses.
The programme has a strong international orientation. PhD candidates are expected to participate in international research conferences and spend time at another research institution as a visiting PhD student.
Applicants must submit a five-page project description containing an original research question, an initial theoretical framework and methodology, proposed empirical material, and a three-year work plan.
Scholarship Salary and Benefits
The PhD scholarship is a fully salaried position under the national Danish collective agreement.
The scholarship runs for three years and includes teaching obligations corresponding to 416 work hours. The currently stated monthly salary is approximately DKK 30,264 to DKK 36,877, depending on seniority, together with a pension contribution of 18.07%.
The scholarship also includes tuition fees, office space, course costs and travel costs, subject to the current CBS agreement.
This structure means the opportunity combines doctoral study with salaried employment and research responsibilities.
Documents Required for the Application
In addition to the five-page research project, applicants should prepare:
- Bachelor’s and master’s diplomas or equivalent certificates
- Grade transcripts
- Documentation of being in the top 40% of the class where applicable
- A concise CV
- A list of articles and publications, if applicable
- One selected written work, such as a master’s thesis
All application materials and appendices must be submitted through the online application system before the deadline.
How to Apply for the CBS PhD Scholarship
The application must be submitted online to Copenhagen Business School. Applicants should ensure that their research proposal directly addresses an appropriate auditing research area and clearly explains the research question, theoretical approach, methodology, empirical material and three-year work plan.
The recruitment process begins with shortlisting by a Recruitment Committee. Between two and five applicants are expected to proceed to assessment, after which selected candidates may be invited for interview. A positive assessment does not automatically guarantee an interview.
The application deadline is 11 November 2026.
Prospective applicants interested in discussing the position before applying can contact Professor Thomas Riise Johansen through the contact information provided in the official vacancy.
Key Details at a Glance
- University: Copenhagen Business School
- Department: Department of Accounting
- Position: PhD Scholarship in Auditing
- Location: Copenhagen, Denmark
- Duration: 3 years
- Salary: Approximately DKK 30,264–36,877 per month
- Pension: 18.07%
- Tuition: Included
- Office space: Included
- Course and travel costs: Included according to CBS agreement
- Teaching: 416 hours over the scholarship period
- Application deadline: 11 November 2026
The CBS PhD Scholarship in Auditing provides a structured opportunity for researchers interested in how technology, sustainability, regulation, ownership structures and organizational changes are reshaping auditing. Candidates with relevant master’s-level qualifications and a strong research proposal can consider applying before the November deadline.
