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About Theodore
Theodore Christensen is the C. Herman and Mary Virginia Terry Distinguished Professor of Business Administration and Professor in the J.M. Tull School of Accounting at the University of Georgia's Terry College of Business, contributing to the Business & Economics faculty. He holds a B.S. in Business Administration with a focus on accounting from San Jose State University (1989), a Master of Accountancy in tax from Brigham Young University (1991), and a Ph.D. in accounting from the University of Georgia (1995). Christensen has served as Director of the J.M. Tull School of Accounting from 2015 to 2024. Prior to joining the University of Georgia in 2015, he was Professor at Brigham Young University (2009-2015), Associate Professor (2004-2009), and Assistant Professor (2000-2004), and Assistant Professor at Case Western Reserve University (1995-2000). He held visiting positions at the University of Michigan (2013-2014) and the University of Utah (2012), and taught at Santa Clara University (2005-2023). A Certified Public Accountant, he began his career with roles including instructor at the University of Georgia (1991-1995) and staff accountant at Haydon, Mason & Grace, CPAs (1988-1989).
Christensen's research focuses on voluntary disclosure, including non-GAAP reporting and management earnings forecasts, published in top journals such as Journal of Accounting and Economics, Journal of Business Finance & Accounting, Review of Accounting Studies, and Contemporary Accounting Research. Key publications include 'Data visualization in 10-K filings' (Journal of Accounting and Economics, 2024), 'Explaining accruals quality over time' (Journal of Accounting and Economics, 2023), and 'A Simple Approach to Better Distinguish Real Earnings Manipulation from Strategy Changes' (Contemporary Accounting Research, 2023). He has authored influential textbooks, including Advanced Financial Accounting (13th Edition, 2023; 2025 Release, 2025), Managerial Accounting for Undergraduates (4th Edition, 2026), and Financial Accounting for Undergraduates (6th Edition, 2026). As Editor of the Journal of Business Finance & Accounting since 2018 (Associate Editor 2015-2018), and former Editorial Board member of Accounting Horizons (2015-2021), he shapes the field. Major awards include the Terry College of Business Distinguished Research Award (2025), Terry Distinguished Chair (2015-present), Marriott School of Management Distinguished Teaching Professorship (2013-2015), and 1994 AAA Doctoral Consortium Fellow.