Portrait of Derek Christensen

Derek Christensen

Assistant Professor of Accounting
Affiliations: Accounting
dmchr@uoregon.edu
Office: Lillis 376
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About

Biography:

Derek Christensen is an assistant professor in the School of Accounting at the Lundquist College of Business. His research examines how mandated financial reporting creates operational and capital market consequences for companies by affecting the information available to external capital providers, the information available to internal decision-makers, and managers' financial reporting incentives. In line with his research interests, he teaches an intermediate accounting II course in which students learn the fundamentals of financial accounting.

Prior to obtaining his PhD in accounting from the University of Wisconsin, Madison, Christensen worked in Deloitte's advisory practice in Denver, Colorado.

Degree History:
  • PhD, University of Wisconsin, Madison, 2024
  • MAcc, University of Denver, 2017
  • BS (Accounting), University of Denver, 2017
Previous Positions:
  • Post-Doctoral Fellow, Financial Accounting Standards Board, 2024–2025

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Publications

Journal Articles:

Christensen, Derek, Brian Mittendorf, and Clay Partridge. "An Examination of Direct and Spillover Effects of Accounting Standards on Firms’ Information Environments." Journal of Accounting and Economics, forthcoming. https://doi.org/10.1016/j.jacceco.2026.101900.

April 2026

Christensen, Derek, Daniel P. Lynch, and Clay Partridge. "Improvements in Investment Efficiency Prior to a Mandated Accounting Change: Evidence from ASC 842." Contemporary Accounting Research 42, no. 1: 615–648. https://doi.org/10.1111/1911-3846.13007.

March 2025

Christensen, Derek M., Thomas J. Linsmeier, and Daniel D. Wangerin. "Do Reporting Incentives and Consequences Change under the New Lease Accounting Standard?" The Accounting Review 100, no. 3: 159–185. https://doi.org/10.2308/TAR-2022-0266.

May 2025
Book Chapters:

Botosan, Christine, Derek Christensen, Michael Durney, Kurt Gee and Cassie Mongold. "The Role of Standard Setters in Financial Reporting." In Handbook on the Financial Reporting Environment, edited by Weili Ge, Allison Koester, and Sarah McVay. Edward Elgar Publishing.

November 2025
Commentaries:

Schomburger, John W., and Derek M. Christensen. "FASB Staff Call for Research on ASU 2016-13—Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments." Journal of Financial Reporting, forthcoming. https://doi.org/10.2308/JFR-2025-031.

February 2026

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