Publications

Political Economy 

Christensen, D.M., H. Jin,  B. Walther, and L. Wellman. 2026. Location, Location, Location: Senate Trading and Seat Proximity. Journal of Financial and Quantitative Analysis, forthcoming.


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): 14661499


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): 39754753


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): 7199. 


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): 87112. 


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 

Abdulsalam, K., D.M. Christensen, S. Graffin, and J. Li. 2025. Do boards reward and punish CEOs based on employee satisfaction ratings? Organization Science, 36(2): 881-902. 


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): 15311589. 


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): 147175


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.