Copenhagen Business School PhD Scholarship in Auditing 2026 | Fully Salaried PhD in Denmark

Copenhagen Business School (CBS) is a globally recognized business university located in Frederiksberg, Denmark. The university has a strong international research environment covering business, economics, management, accounting and related disciplines.

The CBS Department of Accounting is one of the oldest and largest accounting departments in Europe. Its research covers financial accounting, management accounting and control, auditing, and corporate governance.

For the 2026 intake, the Department of Accounting is inviting applications for a PhD Scholarship in Auditing. The PhD position is designed for candidates who want to conduct research addressing contemporary issues in auditing and contribute to academic, professional, public and company-level discussions.

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PhD Scholarship in Auditing 2026 – Opportunity Overview

The Copenhagen Business School PhD Scholarship in Auditing is a three-year doctoral research position within the CBS PhD School.

The successful PhD candidate will become part of the Department of Accounting and its auditing research group. The candidate will work closely with supervisors and participate in the international research environment at CBS.

Scholarship Details

• University: Copenhagen Business School
• Department: Department of Accounting
• Research area: Auditing
• Study level: PhD / Doctoral Research
• Location: Frederiksberg, Denmark
• Duration: 3 years
• Salary: Approximately DKK 30,264–36,877 per month
• Pension contribution: 18.07%
• Teaching: 416 work hours
• Tuition fees: Covered
• Application deadline: 11 November 2026

Research Areas for the Auditing PhD Scholarship

Applicants are particularly encouraged to develop research proposals addressing contemporary auditing challenges.

1. Emerging Technologies and the Audit Profession

Research may examine how technologies such as generative artificial intelligence are changing the auditing profession.

Potential research areas include auditor training and socialization, professional judgment, emerging technologies and the future relevance of traditional audit models.

2. Audit Firm Ownership

Applicants may investigate changes in audit firm ownership, including the increasing involvement of private equity firms.

Research could examine audit firm governance, partnership structures, talent management, client portfolios, audit market competition and how ownership changes may affect the auditing profession.

3. Auditing, Assurance and Sustainable Development

Another research area focuses on the role of auditing and assurance in sustainable development.

Candidates may explore alternative approaches to auditing and assurance that move beyond simply verifying sustainability reports and examine how auditing can contribute meaningfully to sustainability.

4. Regulator-Auditor Interaction

Research may examine relationships between regulators and auditors, including public oversight practices, firm-level oversight, regulatory dialogue, investigations and routine quality inspections.

5. Client-Auditor Interaction

Candidates can also explore the relationship between audit firms and their clients.

Possible topics include audit committees, accounting issue negotiations, professional and commercial conflicts, and how client technology adoption affects audit performance.

6. Audit Firm Organization and Governance

Research may investigate how audit firms use quality management systems, incentive systems, performance measurement and organizational culture to influence auditor behavior.

Applicants may also examine professional judgment, bureaucracy, defensive behavior and how audit firms manage auditor decision-making.

Who Is Suitable for the CBS PhD Scholarship?

The CBS PhD Scholarship in Auditing may be suitable for applicants with an academic or professional background in:

• Accounting
• Auditing
• Finance
• Business
• Corporate governance
• Management
• Social sciences
• Related research disciplines

CBS also welcomes applicants from other social science fields who are interested in auditing as a research domain.

Applicants should demonstrate an interest in joining the Department of Accounting’s research environment and developing research that addresses contemporary auditing issues.

Academic Requirements

To be considered for the Copenhagen Business School PhD Scholarship, applicants must meet the stated admission requirements.

Applicants must:

• Have completed a master’s-level education corresponding to the 3+2 Bologna process.
• Have received a grade of 10 or equivalent for the master’s thesis under the Danish 7-point grading scale.
• Have a weighted grade point average of at least 8.2 for the bachelor’s and master’s degrees combined, or at least 9.5 for the master’s degree alone under the Danish grading scale.
• Alternatively, applicants who do not meet the GPA requirement may provide documentation showing that they were in the top 40% of their class.
• Have completed the master’s programme before starting the PhD programme.
• Demonstrate a high level of academic English in both writing and speaking.

In rare circumstances, the grade requirement may be waived.

Five-Page PhD Research Proposal

A major part of the application is a five-page project description.

The research proposal should include:

Original Research Question

Applicants should present a clear and original research question relevant to contemporary auditing.

Theoretical Framework and Method

The proposal should explain the initial theoretical framework and research methodology that will guide the proposed research.

Proposed Empirical Material

Applicants should explain the empirical material they expect to use in the research project.

Three-Year Work Plan

The project description must also provide a realistic work plan covering the three years of the PhD programme.

A strong proposal should demonstrate how the proposed research can contribute to academic discussions while also having relevance to auditing professionals, companies and wider society.

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Application Documents

Applicants for the PhD Scholarship in Auditing at CBS should prepare the required documentation before submitting their application.

The application should include:

• Five-page research project description
• Bachelor’s degree diploma or equivalent certificate
• Master’s degree diploma or equivalent certificate
• Grade transcripts
• Documentation showing top 40% class ranking, where applicable
• Concise CV
• List of articles and publications, if applicable
• One selected written work, such as a master’s thesis

All required application materials and appendices must be submitted through the online application system before the deadline.

Salary and Benefits

The CBS PhD Scholarship in Auditing is a fully salaried PhD position rather than an unpaid scholarship.

The position runs for three years and includes teaching obligations equivalent to 416 work hours.

The current salary is approximately:

DKK 30,264–36,877 per month, depending on seniority.

The PhD position also includes an 18.07% pension contribution.

Other benefits include:

• Tuition fees
• Office space
• PhD courses
• Course-related costs
• Travel costs according to the applicable CBS agreement
• Research supervision
• International research opportunities
• Participation in an international academic environment

The salary and employment conditions follow the relevant Danish collective agreement and Ministry of Finance agreement with the Academics’ Central Organization.

International Research Opportunities

The three-year CBS PhD programme is highly international.

PhD candidates are expected to participate in international research conferences and spend time at another research institution as a visiting PhD student.

This provides opportunities for doctoral researchers to develop international academic networks and gain research experience outside CBS.

Career Opportunities After the PhD

A PhD in Auditing from Copenhagen Business School can support careers involving advanced research and expertise in auditing and related fields.

Potential career environments include:

• Universities
• Research institutions
• Audit firms
• Accounting organizations
• Government institutions
• Regulatory bodies
• Corporate organizations
• Professional research and policy environments

CBS states that its PhD graduates are valued in academia, research institutions, government and business.

How to Prepare a Strong Application

Applicants interested in the CBS PhD Scholarship in Auditing should carefully connect their research interests with the advertised research themes.

Before applying, candidates should:

1. Select a focused auditing research topic.
2. Develop a clear and original research question.
3. Explain the theoretical foundation of the research.
4. Identify an appropriate research methodology.
5. Describe the proposed empirical material.
6. Create a realistic three-year research plan.
7. Review the master’s thesis and academic records.
8. Prepare a concise academic CV.
9. Check that all required documents are included.
10. Submit the application before the deadline.

Applicants are also encouraged to contact Professor Thomas Riise Johansen at trj.acc@cbs.dk for informal discussions and information about the position before submitting an application.

Competitiveness of the PhD Scholarship

The CBS auditing PhD position is an academic research opportunity with specific academic requirements and a detailed research proposal requirement.

The department states that priority will be given to applicants with high grades from their universities.

The recruitment process includes an initial shortlist of approximately two to five applicants for assessment. Applicants selected for assessment receive information about the Assessment Committee and a personal assessment later in the process.

Selected applicants may be invited to an interview. A positive assessment does not automatically result in an interview.

Common Application Mistakes to Avoid

Applicants should carefully check their application before submission.

Common issues to avoid include:

• Submitting a research proposal that is too broad.
• Failing to present a clear research question.
• Not explaining the proposed methodology.
• Leaving out the empirical material.
• Providing an incomplete three-year work plan.
• Missing academic transcripts.
• Failing to provide class-ranking documentation where required.
• Submitting an incomplete CV.
• Applying after the deadline.
• Failing to demonstrate how the research connects with contemporary auditing issues.

Why Research in Auditing Matters

Auditing continues to evolve as technology, sustainability reporting, regulation, ownership structures and organizational systems change.

The CBS PhD Scholarship in Auditing provides an opportunity to investigate these developments through doctoral research.

The advertised research themes particularly highlight emerging technologies, generative AI, audit firm ownership, sustainability, regulator-auditor relationships, client-auditor relationships and audit firm governance.

Applicants are encouraged to develop research that can contribute not only to academic literature but also to discussions among professionals, companies and other stakeholders.

Application Deadline

The deadline for the Copenhagen Business School PhD Scholarship in Auditing 2026 is:

11 November 2026

Copenhagen Business School must receive the complete application, including all required appendices, by the stated deadline.

Official Application Information

Applicants should use the official CBS application system and review the university’s PhD admission requirements before applying.

Final Thoughts

The Copenhagen Business School PhD Scholarship in Auditing 2026 offers a three-year doctoral research opportunity for candidates interested in auditing, accounting and related social science research.

The fully salaried PhD position provides a monthly salary, pension contribution, tuition coverage, office space and support for courses and travel. The research environment also offers opportunities for international conferences and visiting research.

Applicants should focus on developing an original, clearly defined research proposal that addresses a contemporary auditing issue and demonstrates a realistic research methodology and three-year work plan.

With the 11 November 2026 deadline, prospective applicants should begin preparing their research proposal and supporting documents well in advance.