The Financial Accounting Standards Board announced that Derek Christensen, a doctoral student at the University of Wisconsin—Madison, is the recipient of its 2021 Emerging Scholar Award.
Established this year, the award spotlights research relevant to accounting standard-setting. Proposed doctoral thesis topic submissions were reviewed by a selection committee comprised of five members of current and former FASB doctorate members and staff. Submissions were judged based on their potential for "rigorous contribution to issues of interest to accounting standard-setting."
Christensen was admitted into a Ph.D. degree program in accounting this past summer. His dissertation will consist of three papers that address key issues related to lease accounting standards.
“Congratulations, Derek, on being selected as the first winner of the FASB Emerging Scholar Award," said FASB chair Richard Jones in a statement. "Insights provided through high-quality academic research like yours are a critical input to the standard-setting process. On behalf of all the members of our board, I’d also like to commend each of the 2021 nominees. Your work is of great importance to our process and we wish you much continued success."
“Derek’s work on and passion for lease accounting exemplifies the kind of high-quality accounting research that this award program was established to promote," said board member Christine Botosan, who initiated the program earlier this year, also in a statement. "Research ideas of this caliber promise to help the FASB to make even better standard-setting decisions going forward."
For more information on the Emerging Scholar Award, visit
