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Dane Christensen

Associate Professor of Accounting | Scharpf-Knight Chair in Accounting

Affiliations: Accounting, Center for Sustainable Business Practices, Master of Accounting, Undergraduate Programs
Phone: 541-346-3383
Office: Lillis 376



Dane Christensen is the Scharpf-Knight Chair in Accounting and an associate professor at the Lundquist College of Business. His expertise includes corporate misconduct, corporate social responsibility, and the political economy. His research on these topics has been published in The Accounting Review, Contemporary Accounting Research, Journal of Accounting Research, Management Science, Review of Accounting Studies, and Strategic Management Journal. His research has also been featured in media outlets such as the Wall Street Journal, the Financial Times,, NPR, and, and has been noted by the Securities and Exchange Commission in their policy making process.

Christensen received his PhD from the University of Arizona. Prior to beginning his academic career, Christensen worked in Portland, Oregon as a senior auditor for Deloitte and Touche LLP and as a staff auditor for Perkins & Company P.C.

Degree History:
  • PhD, University of Arizona, 2013
  • MAcc, University of Oregon, 2005
  • BS, University of Oregon, 2004
  • BA, Oregon State University, 2003
Previous Positions:
  • Penn State University, Assistant Professor of Accounting, 2013–2016
Honors and Awards:
  • Sharpf-Knight Chair in Accounting, 2022–2025
  • Financial Literacy and Wellness Paper Award, 2022
  • Excellence in Reviewing Award, Financial and Accounting Reporting Section (FARS), American Accounting Association, 2021–2022
  • Charles E. Kern Research Scholar, 2020–2022
  • Thomas C. Stewart Distinguished Faculty Award, 2020
  • Goulet Outstanding Research Award, 2018

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Areas of Expertise

  • Corporate misconduct
  • Corporate social responsibility
  • Political economy

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Journal Articles:

Carnes, Robert, Dane M. Christensen, and Paul Madsen. "Externalities of Financial Statement Fraud on the Incoming Accounting Labor Force." Journal of Accounting Research 61, no. 5: 1531-1589.

December 2023

Christensen, Dane M., Hengda Jin, Josh A. Lee, Suhas A. Sridharan, and Laura A. Wellman. "Corporate Political Activism and Information Transfers." The Accounting Review, forthcoming.

November 2023

Christensen, Dane M., Arthur Morris, Beverly R. Walther, and Laura A. Wellman. "Political Information Flow and Management Guidance." Review of Accounting Studies 28, no. 3: 1466-1499.

September 2023

Christensen, Dane M., Hengda Jin, Suhas A. Sridharan, and Laura A. Wellman. "Hedging on the Hill: Does Political Hedging Reduce Firm Risk?" Management Science 68, no. 6: 4356-4379.

June 2022

Christensen, Dane M., David G. Kenchington, and Rick Laux. "How Do Most Low ETR Firms Avoid Paying Taxes?" Review of Accounting Studies 27, no. 2: 570-606.

June 2022

Christensen, Dane M., George Serafeim, and Anywhere Sikochi. "Why is Corporate Virtue in the Eye of the Beholder? The Case of ESG Ratings." The Accounting Review 97, no. 1: 147-175.

January 2022

Graffin, Scott, Tim Hubbard, Dane Christensen, and Eric Lee. "The Influence of CEO Risk Tolerance on Initial Pay Packages." Strategic Management Journal 41, no. 4: 788-811.

April 2020

Carnes, Robert R., Dane M. Christensen, and Phillip T. Lamoreaux. "Investor Demand for Internal Control Audits of Large U.S. Companies: Evidence from a Regulatory Exemption for M&A Transactions." The Accounting Review 94, no. 1: 71-99.

January 2019

Christensen, Dane M., Keith L. Jones, and David G. Kenchington. "Gambling Attitudes and Financial Misreporting." Contemporary Accounting Research 35, no. 3: 1229-1261.

September 2018

Hubbard, Timothy D., Dane M. Christensen, and Scott D. Graffin. "Higher Highs and Lower Lows: The Role of Corporate Social Responsibility in CEO Dismissal." Strategic Management Journal 38, no. 11: 2255-2265.

November 2017

Christensen, Dane M., Michael B. Mikhail, Beverly R. Walther, and Laura A. Wellman. "From K Street to Wall Street: Political Connections and Stock Recommendations." The Accounting Review 92, no. 3: 87-112.

May 2017

Christensen, Dane M. "Corporate Accountability Reporting and High-Profile Misconduct." The Accounting Review 91, no. 2: 377-399.

March 2016

Christensen, Dane M., Dan S. Dhaliwal, Steven Boivie, and Scott D. Graffin. "Top Management Conservatism and Corporate Risk Strategies: Evidence from Managers' Personal Political Orientation and Corporate Tax Avoidance." Strategic Management Journal 36, no. 12: 1918-1938.

December 2015

In the News

Research by UO accounting professors Laura Wellman and Dane Christensen explored communication between politicians and firms.
Four awardees earned special funding to continue and expand the study of financial literacy and wellness.
Accounting professor Dane Christensen and coauthors studied the effect of political connections on stock market volatility.
Faculty in our School of Accounting continue to receive accolades for their research.
Eight Lundquist College of Business researchers brought their papers to life during the inaugural Research Slam.
Accounting professor Dane Christensen was awarded one of the Lundquist College’s most prestigious honors, the Stewart Distinguished Faculty Award.
Lundquist College faculty continue to impress with distinguished honors and top industry recognition for their pioneering work.
In new research, assistant professor of accounting Dane Christensen and coauthors look into whether analysts with political connections yield an information advantage over other analysts.