PhD student in Business Administration, focus on accounting and auditing

Wifo; Umeå kommun; On-site; SEK 334,800 - 390,600; Full time

Job summary

Wifo is inviting applications for a PhD student position in Business Administration with a focus on accounting and auditing at the Umeå School of Business, Economics and Statistics. The successful candidate will engage in a research project concerning audit firms' sustainability expertise, contributing to both independent research and departmental activities.

Eligibility requires an advanced degree or equivalent qualifications, with emphasis on collaboration skills and knowledge in accounting. Scholarships are available for 22 months, followed by a funded doctoral position.

Qualifications

• Hold an advanced degree or equivalent qualifications.
• Completed courses in Business Administration totalling at least 90 ECTS.
• Strong ability to collaborate and build positive relationships.

Responsibilities

• Conduct independent research within accounting and auditing.
• Participate in doctoral courses and departmental duties.
• Develop knowledge-based models and practical guidance for sustainability assurance.

Skills

Excellent proficiency in English

Proficiency in Swedish

Knowledge in accounting

Expertise in auditing or sustainability reporting

Methodological skills

Analytical skills

Critical thinking

Ability to cooperate

Education

Advanced degree or equivalent

Completion of courses in Business Administration at least 90 ECTS

Job description

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.

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.

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.

Funding and salary

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.

Admissions

Umeå University wants to offer an equal environment where open dialogue between people with different backgrounds and perspectives lay the foundation for learning, creativity and development. We welcome people with different backgrounds and experiences to apply for the current employment.