Vacant job

PhD Student in Business Administration with a focus on Accounting and Auditing

The Department of Business Administration at the Umeå School of Business, Economics and Statistics is seeking a PhD student in Business Administration with a focus on Accounting and Auditing. Please submit your application by 2026-08-14.

We are looking for a PhD student for a research project on how audit firms build capacity for sustainability competence in response to the requirements for sustainability reporting and external assurance under the EU’s Corporate Sustainability Reporting Directive (CSRD). Using various methods, the project studies how team resources, audit processes, and organizational contexts shape the quality and credibility of sustainability assurance. The project aims to develop knowledge-based models and practical guidance that strengthen audit firms' competencies in conducting sustainability assurance, support supervisory authorities, and increase trust in sustainability reporting.

Responsibilities

Your primary workplace will be the Department of Business Administration at the Umeå School of Business, Economics and Statistics, where you will work within a research project (Assurance in Transition: The CSRD Competence Challenge) led by Associate Professor Alice Annelin. Within the scope of the project, you will define your own research question. The project adopts an exploratory approach, allowing for various suitable methods for data collection and analysis. The PhD project is initially funded by the Jan Wallander and Tom Hedelius Foundation and the Tore Browaldh Foundation (Handelsbanken Research Foundations).

As a PhD student, you will take doctoral courses and conduct independent research within the field of accounting and auditing. The coursework component corresponds to 90 ECTS, while the research work (thesis) corresponds to 150 ECTS. You are also expected to contribute to the research environment through other activities, such as participating in seminars, conferences, and workshops. Doctoral education corresponds to four years of full-time study (240 ECTS). Normally, the PhD student participates in undergraduate teaching and/or other departmental activities up to 20% of working time from year 2 onwards. The funded PhD period is extended accordingly. For information on doctoral education, see: Umeå School of Business, Economics and Statistics / Education / Doctoral Education / Business Administration.

We value engagement, participation, and responsibility. You will spend your working hours in Umeå at the Department of Business Administration and the Section of Accounting and Finance. The section has a broad portfolio of research projects including various theoretical perspectives, methods, and empirical orientations.

Basic eligibility is granted to those who have completed an advanced level degree, fulfilled course requirements of at least 240 ECTS, of which at least 60 ECTS at advanced level, or have otherwise acquired substantially equivalent knowledge. Special eligibility for admission to doctoral studies in Business Administration requires approved courses in Business Administration comprising at least 90 ECTS, including an independent project of at least 15 ECTS.

Selection among applicants meeting the eligibility requirements will be made based on their ability to benefit from the doctoral education and will be based on the following assessment criteria (listed without relative priority):

• previous academic results,
• the quality of the submitted research proposal and its relation to the focus of the call,
• communicative skills, both written and oral,
• methodological, analytical, and critical skills, teamwork ability, independence, and ability to meet deadlines,
• personal suitability.

Very good knowledge of English, both spoken and written, is required. Knowledge of Swedish, both spoken and written, is meritorious. Knowledge in the research area of accounting is required, and knowledge in auditing or sustainability reporting is meritorious.

For the assessment of personal suitability, special emphasis is placed on: good ability to collaborate and build relationships, lack of pretension, and the ability to contribute to a good working environment on-site in Umeå.

Application

A complete application must include:

• A cover letter explaining why you are applying for the doctoral program (1–2 pages).
• A research proposal describing the applicant's idea for the empirical and theoretical design of a study within the above-described research area (3–4 pages). The proposal must be handwritten by the applicant, include relevant references to sources, and be written without the support of generative AI.
• Curriculum Vitae.
• Copies of transcripts and degree certificates.
• A copy of the thesis/final project.
• Contact details with email addresses for at least two reference persons.

The application must be written in English. During the recruitment process, interviews, tests, and other evaluation tools may be used.

You apply via Umeå University's e-recruitment system, and the application must be received by 2026-08-14.

Other Information

The main location for the education is Umeå.

Union information can be obtained from ST, Saco, or SEKO.

The first 22 months of doctoral studies are funded by scholarship funds. The remaining part is funded through employment as a PhD student. The employment offers a salary in accordance with the current collective agreement for PhD students.

Further information about the project is provided by the project leader, Associate Professor Alice Annelin, 090-786 66 31, [email protected]. Information about the doctoral education and the Department of Business Administration is provided by the Director of Doctoral Studies, Associate Professor Mattias Jacobsson, 090-786 61 47, [email protected], or the Deputy Head of Department for Business Administration, Associate Professor Jessica Eriksson, 090-786 99 82, [email protected].

Read more about the Umeå School of Business, Economics and Statistics here: Umeå School of Business, Economics and Statistics