Department of Accounting

lcacc

Department of Accounting

Leif
Christensen
Postdoc


Room: SOL/C4.22
Tel:
+4538152308
E-mail: lc.acc@cbs.dk
Presentation

Leif Christensen (LC) is a state authorized auditor and has from 1983 worked as an accountant and consultant, including 15 years as a PwC partner. LC has also worked as a lecturer at CBS for more than 10 years, with the main focus on risk management and audit. LC began in 2013 a research project on the optimization of internal controls. The project includes a multiple case study of the relationship between auditor’s impact on business decisions related to scope and number of internal controls.

Primary research areas
  • Management control systems
  • Internal audit
  • Financial accounting


 

Link to this homepage
www.cbs.dk/en/staff/lcacc
Courses
  • IT Control and Audit – elective - graduate
  • Business Economics (2): Accounting HA-IT – undergraduate
  • Financial Statement Analysis HD-F – diploma
  • Accounting MBA – executive
  • Financial Statement Analysis BoD - executive


 

Supervision

•    Supervision of master's theses in accounting, auditing and risk management

Selected publications
  • Christensen, L. (2022). Internal audit: A case study of impact and quality of an internal control audit. International Journal of Auditing.
  • Rikhardsson, P., Rohde, C., Christensen, L., & Batt, C. E. (2021). Management controls and crisis: evidence from the banking sector. Accounting, Auditing & Accountability Journal.
  • Banghøj, J., Christensen, L., Larsen, J. G., Rohde, C., Skinnerup, T., & Skærbæk, P. (2021). Common Chart of Accounts: Calculating Unit Costs at Universities. In Public Sector Reform and Performance Management in Developed Economies: Outcomes-based Approaches in Practice (pp. 152-176). Routledge.
  • Christensen, L., Rikhardsson, P., Rohde, C., & Batt, C. E. (2018). Changes to administrative controls in banks after the financial crisis. Qualitative Research in Accounting & Management.
  • Rikhardsson, P., Rohde, C., Christensen, L., & Batt, C. E. (2016). Financial crisis and changes in management controls in banks. Chartered Institute of Management Accountants. (CIMA Executive Summary Report, Nr. 1, Vol. 12).
Publications sorted by:
2022
Leif Christensen / Internal Audit : A Case Study of Impact and Quality of an Internal Control Audit.
In: International Journal of Auditing, Vol. 26, No. 3, 7.2022, p. 339-353
Journal article > peer review
2021
Jesper Banghøj; Leif Christensen; Jytte Grambo Larsen; Carsten Rohde; Thomas Skinnerup; Peter Skærbæk / Common Chart of Accounts : Calculating Unit Costs at Universities .
In: Public Sector Reform and Performance Management in Developed Economies: Outcomes-based Approaches in Practice. . ed. /Zahirul Hoque. New York : Routledge 2021, p. 152-176 (Routledge Studies in Management, Organizations and Society)
Book chapter > peer review
Leif Christensen; Pall Rikhardsson; Carsten Rohde; Catherine Batt / Finanskrisens indvirkning på islandske og danske bankers ledelsesstyringssystemer
In: Revision & Regnskabsvæsen, Vol. 90, No. 5, 2021, p. 16-29
Journal article > peer review
Pall Rikhardsson; Carsten Rohde; Leif Christensen; Catherine E. Batt / Management Controls and Crisis : Evidence from the Banking Sector.
In: Accounting, Auditing and Accountability Journal, Vol. 34, No. 4, 6.2021, p. 757-785
Journal article > peer review
2019
Peter Skærbæk; Jesper Banghøj; Leif Christensen; Jytte Grambo Larsen; Carsten Rohde; Thomas Skinnerup / Universiteternes nye kontoplan og dens fokus på beregning af enhedsomkostninger : Rapport fra delprojekt 3: Finansiering af den offentlige forskning i Danmark.
Frederiksberg : Institut for Regnskab. Copenhagen Business School 2019, 55 p.
Report
Peter Skærbæk; Jesper Banghøj; Leif Christensen; Jytte Grambo Larsen; Carsten Rohde; Thomas Skinnerup / Universiteternes nye kontoplan og dens fokus på beregning af enhedsomkostninger : PIXI-udgave af rapport fra delprojekt 3: Finansiering af den offentlige forskning i Danmark.
Frederiksberg : Institut for Regnskab. Copenhagen Business School 2019, 4 p.
Report
2018
Leif Christensen; Pall Rikhardsson; Carsten Rohde; Catherine E. Batt / Changes to Administrative Controls in Banks after the Financial Crisis
In: Qualitative Research in Accounting and Management, Vol. 15, No. 2, 2018, p. 161-180
Journal article > peer review
2016
Pall Rikhardsson; Carsten Rohde; Leif Christensen; Catherine Elisabet Batt / Financial Crisis and Changes in Management Controls in Banks
London : Chartered Institute of Management Accountants. CIMA 2016, 11 p. (CIMA Executive Summary Report, No. 1, Vol. 12)
Report > peer review
Pall Rikhardsson; Carsten Rohde; Leif Christensen; Catherine Elisabet Batt / Organizational Change and the Role and Use of Management Controls : Evidence from the 2008 Economic Crisis and the Banking Industry.
Paper presented at Nordic Accounting Conference 2016, 2016
Paper > peer review
Leif Christensen / Quality of Information : The Role of Internal Controls and Materiality.
Frederiksberg : Copenhagen Business School [Phd] 2016, 180 p. (PhD series, No. 30.2016)
PhD thesis
More results... (total 11 results)
Outside activities

NepCon; Accounting advice; 2018 - ongoing
Finansforbundet; Board training; 2018 - ongoing
CBS Executive, Board training; 2018 – ongoing
Jørn Quiste; Expert memo; 2019