PhD student in Business Administration, focus on accounting and auditing

The Department of Business Administration at the Umeå School of Business, Economics and Statistics is looking for a PhD student in Business Administration with a focus on accounting and auditing. Please submit your application no later than 14 August 2026.

We are seeking a doctoral candidate for a research project on how audit firms build capacity for sustainability expertise in response to the demand for sustainability assurance under the EU Corporate Sustainability Reporting Directive (CSRD). Using a range of methods, the project examines how team resources, audit processes, and organizational contexts shape the quality and credibility of sustainability assurance. The aim of the project is to develop knowledge-based models and practical guidance that strengthen audit firms’ capabilities in delivering sustainability assurance, support the work of regulatory authorities, and enhance trust in sustainability reporting.

Work tasks

You will have the Department of Business Administration at the Umeå School of Business, Economics and Statistics as your primary workplace and will be working on 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 takes an exploratory approach, allowing for a range of suitable methods for data collection and analysis. The doctoral project is initially funded by the Jan Wallander and Tom Hedelius Foundation and the Tore Browaldh Foundation (Handelsbanken Research Foundations).

As a Ph.D. student, you take doctoral courses and conduct independent research within accounting and auditing. The course part of the doctoral education amounts to 90 ECTS, while the research (thesis) amounts to 150 ECTS. You are also expected to contribute to the research environment through other activities, such as participation in seminars, conferences, and workshops. The doctoral education equals four years of full-time studies (240 ECTS). Normally, doctoral students participate in undergraduate teaching and/or other departmental duties up to 20% of their working time from the second year onwards. The funded period of doctoral study is then extended accordingly. For more information about doctoral studies:

https://www.umu.se/en/research/research-with-us/doctoral-studies/

https://www.umu.se/en/usbe/education/doctoral-studies/business-administration/

We value commitment, participation, and responsibility. You spend your working time in Umeå at the Department of Business Administration and at the Accounting and Finance section. The section has a broad portfolio of research projects including various theoretical perspectives, methods, and empirical settings. Read more about the section here: The Accounting and Finance Section 

Eligibility and selection for doctoral education

To be eligible, the applicant should hold an advanced degree, have completed studies equivalent to at least 240 higher education credits, at least 60 of which at an advanced level, or in some other manner have acquired skills which are equivalent to this requirement. Specific eligibility for admission to doctoral studies in Business Administration requires completed courses in Business Administration amounting to at least 90 ECTS credits, including an independent project (thesis) of at least 15 ECTS credits.

Selection among applicants who meet the eligibility requirements will be based on their ability to successfully complete the doctoral education and is based on the following assessment criteria (listed without priority):

• previous study results,
• the quality of the submitted research idea and its relationship to the focus of the call
• communicative ability, both written and oral
• methodological, analytical and critical skills,
• ability to cooperate and independence,
• ability to meet given deadlines,
• personal suitability.

Excellent proficiency in English, both written and spoken, is required. Proficiency in Swedish, both written and spoken, is considered an advantage. Knowledge within the research field of accounting is required, and expertise in auditing or sustainability reporting is considered an advantage.

In the assessment of personal suitability, particular emphasis will be placed on a strong ability to collaborate and build relationships, a non-prestigious and humble approach, and ability to contribute to a positive on-site working environment in Umeå.

How to apply

A complete application must include:

• Cover letter with a motivation of the decision to apply for the doctoral education (1-2 pages).
• A research proposal outlining the applicant’s idea for the empirical and theoretical design of a study within the research area described above (3–4 pages). The proposal must be written independently, include relevant references to sources, and be prepared without the use of generative AI.
• Curriculum Vitae.
• Certified copies of your transcript(s) and degree certificate(s).
• Copy of thesis/degree project.
• The names, with contact details and e-mail addresses, of at least two reference persons.

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

You apply via Umeå University’s e-recruitment system, and your application must be submitted no later than 14 August 2026.

Additional information

The main location for education is Umeå.

Union information will be provided by ST, Saco or SEKO.

The first 22 months of doctoral studies are funded through scholarships. The remaining period is financed through employment as a doctoral student. The position offers a salary in accordance with the current salary agreement for doctoral students.

Further information about the project can be provided by the project leader Associate Professor Alice Annelin, +46 (0)90-786 66 31, alice.annelin@umu.se. Information about the doctoral programme and the Department of Business Administration can be provided by the Director of Doctoral Studies, Associate Professor Mattias Jacobsson, +46 (0)90-786 61 47. mattias.jacobsson@umu.se or Assistant Head of Department, Associate Professor Jessica Eriksson, +46 (0)90 -786 99 82, jessica.eriksson@umu.se

More about Umeå School of Business, Economics and Statistics (USBE)

As an internationally respected, nationally influential, and regionally rooted part of Umeå University, Umeå School of Business, Economics, and Statistics contributes to societal development through education and research of a high international standard.

In collaboration with our surrounding society, we provide education and research that contributes to individuals' understanding, ability and responsibility in relation to societal challenges and the importance of sustainable development. We are AACSB-accredited and sustainability certified according to the environmental management standard ISO14001.

The Department of Business Administration, the Department of Economics, the Department of Statistics and The USBE office form USBE, with about 150 employees. About 4000 students follow our programs every year and we offer education from the undergraduate to the doctoral program level in all our main disciplines – Business Administration, Economics and Statistics.

The Department of Business Administration has about 60 members of staff. We pursue research within four sections Entrepreneurship, Management, Marketing and Accounting/Finance.

Read more about USBE here: https://www.umu.se/en/usbe/

Are you interested in learning more? Read about Umeå university as a workplace 

Welcome with your application!