Publications

Political Economy 

Christensen, D.M., H. Jin, L. Lee, S. Sridharan, and L. Wellman. 2024. Corporate Political Activism and Information Spillovers. The Accounting Review, 99(3): 87-113. 

Christensen, D.M., A. Morris,  B. Walther, and L. Wellman. 2023. Political Information Flow and Management Guidance. Review of Accounting Studies, 28(3): 1466–1499. 

Christensen, D.M., H. Jin, S. Sridharan, and L. Wellman. 2022. Hedging on the Hill: Does political hedging reduce firm risk? Management Science 68(6): 3975–4753. 

Christensen, D.M., D. Kenchington, and R. Laux. 2022. How do most low ETR firms avoid paying taxes? Review of Accounting Studies 27(2): 570–606. 

Graffin, S., T. Hubbard, D.M. Christensen, and E. Lee. 2020. The Influence of CEO Risk Tolerance on Initial Pay Packages. Strategic Management Journal 41(4): 788–811. 

Carnes, B., D.M. Christensen, and P. Lamoreaux. 2019. Investor Demand for Internal Control Audits of Large U.S. Companies: Evidence from a Regulatory Exemption for M&A Transactions. The Accounting Review 94(1): 71–99. 

Christensen, D.M., M. Mikhail, B. Walther, and L. Wellman. 2017. From K Street to Wall Street: Political Connections and Stock Recommendations. The Accounting Review 92(3): 87–112. 

Christensen, D.M., D. Dhaliwal, S. Boivie, and S. Graffin. 2015. Top Management Conservatism and Corporate Risk Strategies: Evidence from Managers’ Personal Political Orientation and Corporate Tax Avoidance. Strategic Management Journal 36(12): 1918–1938. 

Corporate misconduct / social responsibility 

Carnes, R., D.M. Christensen, and P. Madsen. 2023. Externalities of Financial Statement Fraud on the Incoming Accounting Labor Force. Journal of Accounting Research 61(5): 1531–1589. 

Christensen, D.M., G. Serafeim, and A. Sikochi. 2022. Why is Corporate Virtue in The Eye of The Beholder? The Case of ESG Ratings. The Accounting Review 97(1): 147–175. 

Christensen, D.M., D. Kenchington, and K. Jones. 2018. Gambling Attitudes and Financial Misreporting. Contemporary Accounting Research 35(3): 1229–1261. 

Hubbard, T., D.M. Christensen, and S. Graffin. 2017. Higher Highs and Lower Lows: The Role of Corporate Social Responsibility in CEO Dismissal. Strategic Management Journal, 2017 38(11): 2255–2265 

Christensen, D.M. 2016. Corporate Accountability Reporting and High-Profile Misconduct. The Accounting Review 91(2): 377–399.