ACCOUNTING PhD

The nation’s top accounting program.

Texas McCombs boasts the most prestigious accounting doctoral program in the country and has graduated more than 300 PhD students since its inception in 1934. Are you ready for the best?

Your Future In Accounting

  • PhD Program
  • Why McCombs
  • Department of Accounting

ACADEMIC LIFE AT McCOMBS

Mentorship and practice, application deadline.

The application deadline for the Accounting Doctoral Program is December 15.

AREAS OF SPECIALIZATION

If you are a practicing accountant, these topical areas will be familiar to you. However, we welcome students with backgrounds in Mathematics, Economics, Engineering, Finance, Psychology, or other disciplines to apply. We can remedy any lack of accounting knowledge through additional coursework. Most students enter our accounting doctoral program with some knowledge in these areas:

Financial Accounting

Financial accounting researchers are interested in the use of accounting information by investors, creditors, analysts, and other decision-makers. We are also interested in the preparation of accounting information by managers who may respond to economic incentives and use discretion to manage earnings. Finally, we are also interested in the regulation of accounting information by standard setters and other regulators who are evaluating the relevance and reliability of current and potential accounting information.

Auditing researchers are interested in questions of independence, governance, compliance, auditing processes, and biases. This research helps global standard-setters and regulators adopt standards and policies that protect the integrity of our accounting information. 

Managerial accounting research topics include optimal employee compensation and governance, using information for efficiency management, motivating creativity, etc.

Taxation research covers economic incentives, transfer pricing, compliance with tax enforcement, multistate taxation, and numerous topics about accounting for income taxation, where tax rules overlap with financial reporting standards.

RANKINGS & RESEARCH

Academic leadership, research methodologies.

When you earn a doctorate, most of your time is spent developing deep expertise in research methods. Accounting researchers use three main approaches. In all cases, your doctoral studies will involve a firm grounding in statistics and typically a choice of either economics or psychology as an additional foundation.

Archival research involves the statistical analysis of historical data to examine relevant research questions based on economic theory for its predictions. Thus, archival research requires a strong background in statistics and economics, which we provide through rigorous coursework in the business school and the economics department.

Experimental

Experimental or survey methods are commonly used to obtain data to conduct what is broadly known as behavioral research. Behavioral research relies on psychology for its theories. Because this research is interested in what people do and why they do it, it is often necessary to conduct controlled experiments or survey participants. Using experiment or survey methods, researchers in accounting and finance have provided compelling alternative explanations where economic theories fall short.

Analytical research uses quantitative mathematical models to explain and predict behavior. This research is grounded in game theory from economics. Students wanting to conduct analytical research should have even stronger mathematical backgrounds than other applicants. We will design a program of study that builds on those initial strengths with additional coursework in mathematics and economics.

GET READY TO APPLY

Preparation and qualifications, career placement, the world needs you, career destinations.

The primary goal of the Texas McCombs PhD program is to prepare students for exceptional academic careers. Over the last five years, McCombs Accounting PhD alumni have excelled at top institutions globally.

Recent Graduate Placements

Jesse Chan   |  2022  |  Boston University

Cassie Mongold   |  2022  |  University of Illinois Urbana-Champaign

Ryan Hess   |  2021  |  Stanford University (postdoc); Oklahoma State University

Ryan Ballestero   |  2021  |  Kent State University

Dan Rimkus   |  2021  |  University of Florida (October 2021 graduation)

Shannon Garavaglia  |  2020  |  University of Pittsburgh

Jakob Infuehr  |  2019  |  University of Southern Denmark

Antonis Kartapanis  |  2019  |  Texas A&M University

Kristen Valentine   |  2019  |  University of Georgia

Colin Koutney   |  2018  |  George Mason University

Zheng Leitter  |  2018  |  Nanyang Technological University

Brian Monsen   |  2018  |  The Ohio State University

Xinyu Zhang   |  2018  |  Cornell University

Jeanmarie Lord   |  2017  |  University of Montana

Ben Van Landuyt  |  2017  |  University of Arizona

Shannon Chen   |  2017  |  University of Arizona

Prasart Jongjaroenkamol   |  2017  |  Singapore Management University

Ying Huang  |  2017  |  University of Texas - Dallas

Current Students and *Job Market Candidates

Mary adenle, yiying chen, dorothy dickmann, mandy ellison*, kenzie feinberg, michael gonari, nathan herrmann, sean kemsley, minjae kim*, kaitlyn kroeger, jingpei shi, albert wang, are you ready to change the world.

The Texas McCombs Doctoral Program is seeking individuals who are interested in transforming the global marketplace. Are you one of these future thought leaders?

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Top 10 Best PhD in Accounting Programs

Lisa Marlin

Accounting is an abstract subject dealing with numbers and calculations. Personal finance requires strong attention to detail — imagine the meticulousness necessary to achieve a PhD in accounting! Prepare for a few years of mathematical and statistical study, and toning your analytical skills. The program offers a bright future, opening vast career possibilities  and excellent job prospects.

A booming field, accounting roles for financial managers are estimated to grow by 17%  from 2020 to 2030, according to the Bureau of Labor Statistics. This represents a much higher growth rate than the average for all professions.

Let’s explore the best accounting PhD programs so you can prepare for the next step in your finance career!

Table of Contents

Best PhD in Accounting Programs

The university of texas at austin, mccombs school of business.

PhD in Accounting

University of Texas logo

The University of Texas at Austin was ranked number one in the country for Accounting PhD programs by the US World & News Public Accounting Report . The University’s McCombs School offers one of the top accounting doctoral programs that welcomes students with diverse disciplines such as economics, mathematics , finance, and engineering.

  • Specializations: Financial accounting, managerial accounting, auditing, and taxation.
  • Duration : 5 years
  • Delivery : On-campus
  • Tuition : $1,000 per credit
  • Financial aid:  Grants, loans, assistantships, and fellowships
  • Acceptance rate : 32%
  • Location : Austin, TX

The University of Illinois Urbana-Champaign, Gies College of Business

PhD in Accountancy

University of illinois logo

The University of Illinois at Urbana Champaign is renowned for its top-notch accounting faculty, boasting a high accounting PhD programs ranking by the BYU Accounting Faculty Research Rankings . Out of all the best PhD accounting programs, this one emphasizes productivity and results the most while valuing quality student placements to give you real-world work experience.

  • Courses : Mathematical statistics, probability theory, and constructs in accounting research.
  • Credits : 96
  • Tuition : $652 per credit
  • Financial aid : Fellowships, teaching/research assistantships, and tuition waivers
  • Acceptance rate : 63.3%
  • Location : Champaign, IL

Stanford University, Graduate School of Business

Stanford University logo

Stanford is one of the most prestigious universities in the world, with 19 institutes encouraging interdisciplinary learning and a $1.69 billion  sponsored research budget. It offers one of the country’s top accounting PhD programs, emphasizing both empirical and analytical research. Moreover, its balanced curriculum gives equal importance to coursework, research, and teaching.

  • Courses : Financial reporting & management control, empirical accounting research, and microeconomic analysis.
  • Duration : 4-5 years
  • Tuition : Refer tuition page
  • Financial aid:  Grants, scholarships, fellowships, and research/teaching assistantships
  • Acceptance rate: 5.2%
  • Location : Stanford, CA

New York University, Leonard N. Stern School of Business

New York University logo

The Stern School of Business of NYU offers one of the world’s most well-known accounting doctorate programs. The program allows students to study with other schools within the university along with Stern.

  • Courses : Empirical research in financial accounting, microeconomic theory, and regression & multivariate analysis.
  • Duration : 4 years
  • Financial aid:  Fellowships and research/teaching assistantships
  • Acceptance rate:  21.1%
  • Location : New York City, NY

University of Pennsylvania, Wharton School

Penn State logo

The University of Pennsylvania and Wharton School are world-renowned names in education. The school’s PhD in accounting program allows students to study with neighboring departments to gain exposure to other fields and innovative ideas from a wide range of disciplines.

  • Courses : Empirical design in accounting research and advanced statistical inference.
  • Course units:  16
  • Financial aid : Full fellowships
  • Acceptance rate : 9%
  • Location : Philadelphia, PA

The University of Michigan – Ann Arbor, Stephen M. Ross School of Business

University of Michigan logo

The University of Michigan is a prestigious higher learning institution and one of the best public schools in the country. Its PhD in accounting program encourages extensive collaboration between students and faculty in combined research opportunities.

  • Courses : Contemporary accounting issues, pre-candidacy dissertation, and candidacy dissertation.
  • Financial aid:  Full funding and graduate assistantships
  • Acceptance rate:  26%
  • Location : Ann Arbor, MI

Northwestern University, Kellogg School of Management

PhD Accounting Information & Management

Northwestern University logo

Northwestern University’s Kellogg School is one of the oldest business schools in the world and has made major contributions to business, management, and marketing fields. It offers an information-focused accounting doctorate program with research scope for subjects like information intermediaries in capital markets, properties, and transformations in the information environment of companies.

  • Courses : Research in accounting theory, empirical research in accounting, and special topics in empirical accounting research.
  • Duration : 5.5 years
  • Tuition : $13,085 per quarter
  • Financial aid : Scholarships, fellowships, and teaching/research assistantships
  • Acceptance rate:  9.3%
  • Location : Evanston, IL

The University of Chicago, Booth School of Business

University of Chicago logo

The University of Chicago’s Booth School of Business is known for its eminent faculty delivering groundbreaking research in accounting. This PhD offers doctoral candidates the freedom to explore their own research interests. They also get the opportunity to perform collaborative scholarly work with faculty members.

  • Tuition : $66,096 per three quarters ($32,400 for fifth year)
  • Financial aid : Grants, teaching/research assistantships, and fellowships
  • Acceptance rate:  7.3%
  • Location : Chicago, IL

University of North Carolina Chapel Hill, Kenan Flagler Business School

University of North Carolina - Chapel Hill logo

UNC at Chapel Hill is the flagship university of the University of North Carolina system. It’s known as a Public Ivy school, offering a high-quality curriculum taught by renowned faculty. UNC’s Kenan Flagler Business School is world-famous, supporting research in international accounting, accounting information in capital markets, and accounting standard-setting.

  • Courses : Empirical accounting research, managerial accounting, and tax research.
  • Credits : 48-61
  • Financial aid:  Teaching fellowship, research/teaching assistantships, and tuition waivers
  • Acceptance rate:  25%
  • Location : Chapel Hill, North Carolina

The University of Mississippi, Patterson School of Accountancy

University of Mississippi logo

The University of Mississippi’s Patterson School is entirely dedicated to accounting studies. Its PhD in accounting program aims to develop scholars with a strong foundation in the historical background of accounting and expert research skills.

  • Courses : Contemporary accounting theory, and financial accounting, auditing & accounting information systems research.
  • Credits : 77
  • Tuition : $504 per credit hour
  • Financial aid:  Scholarships, fellowships
  • Acceptance rate:  88%
  • Location : University, Mississippi

What Do You Need to Get a PhD in Accounting?

Generally, you only need a bachelor’s degree in accounting or a related discipline to apply for a PhD program in accounting. Very few programs require a master’s qualification.

The exact requirements vary depending on the program, but you’ll usually need to submit the following to the selection committee:

  • GRE or GMAT scores
  • Undergraduate transcripts
  • Personal essay or research proposal
  • Recommendation letters
  • Academic resume

Always check specific program requirements for colleges you’re interested in, and contact academic advisors in advance to verify. The top accounting PhD programs can be pretty competitive, so it’s best to carve out ample time to prepare a solid application!

Preparing for an Accounting Doctorate Program

Besides accounting, your PhD program will cover in-depth study of other subjects like economics and statistics. Our advice? Do some background preparation on these subjects, either through self-study or a foundational course.

Additionally, you should prepare yourself for serious research. Unlike undergraduate research, which typically aims to summarize existing knowledge, the goal of a PhD is to make new discoveries. Finally, you should brush up on your teaching skills because your PhD will likely involve giving seminars or tutoring undergraduate students.

Things to Consider When Choosing an Accounting PhD Program

Choosing an accounting PhD program is an individual decision. The right choice depends on various factors that can differ widely depending on the person.

However, here are a few factors that are relevant to practically everyone:

  • Budget – What is the cost of tuition and other fees? What financial aid is available?
  • Specializations   – What disciplines are offered under the program, and what are the faculty’s areas of expertise? How do these match your passions and career goals?
  • Program reputation – Is the school well-known? What accreditations does it have?
  • Delivery method  – Is the program offered on-campus, online, or in a hybrid format?
  • Location – If you need to attend classes in person, even occasionally, how easy is it for you to get to campus?

Why Get a Doctorate in Accounting?

If you’re proficient with analytical and mathematical skills, a PhD in accounting can help you secure some of the highest-paying jobs in finance and economics. In these roles, you’ll apply the theoretical concepts you studied during your doctorate to solve real market problems, or transfer your knowledge to the next generation by teaching.

Jobs and Salaries for Doctors of Accounting

A doctorate in accounting can qualify you for a range of exciting and high-level roles in the finance sector.

Here are just some of the roles you’ll be eligible for once you’ve completed your PhD in Accounting, with the median annual salary for each:

  • Associate Professor in Accounting ( $80,799 )
  • Financial Manager ( $95,518 )
  • Finance Director ( $115,603 )
  • Analyst/Advisor ( $62,924 )
  • Senior Financial Analyst ( $83,091 )

For more on job opportunities in the sector, take a look at our guide to the top 10 best jobs for MBA graduates .

What is the Average Cost of PhD Accounting Programs?

The cost of a PhD in accounting can vary greatly depending on the program and school. Remember, the total cost includes not only tuition, but also living expenses, fees and other study expenses.

Generally, prestigious private universities cost more, while public universities offer lower tuition and fees. Additionally, state residents pay less tuition and fees for state universities than non-resident students. Considering all these factors, the total cost for a doctorate in accounting could be anything from around  $10,000 to $70,000 per year.

Wrapping Up

A PhD in accounting will qualify you for some of the best job opportunities in the business and commercial world today. Alternatively, after graduation you could pursue a career in higher education, either in research or as a professor. With experts predicting an increase in accounting job opportunities in the sector in the coming years, the future looks bright for graduates with a doctorate in accounting.

For more on the best courses in finance and accounting, take a look at our guides to the best Master’s in Accounting , the best online MBA Programs , and the top 20 online PhD programs in 2022 .

What Does a PhD in Accounting Do?

With a PhD in accounting, you can work as a professor, consultant, financial manager, analyst, researcher, or one of many high-level jobs in the accounting field.

Can You Get a Doctorate in Accounting?

Yes. Many universities offer doctorate in accounting programs. As long as you meet the eligibility criteria (usually an undergraduate degree in a related field) and present a strong application, you can start your doctorate in accounting.

How Hard is a PhD in Accounting?

Like with any PhD, you need to have a high level of dedication, self-discipline and the ability to conduct strong research to earn a doctorate in accounting. You will also need to demonstrate strong writing, analytical, and presentation skills.

Can an Accountant Have a PhD?

You don’t need a PhD to work as an accountant. Depending on the role, most accountants either have a bachelor’s or a master’s in accounting . However, an accountant who wants to further their career or research in academia may choose to get a PhD in the field.

Do You Need a PhD to Teach Accounting?

A PhD is not typically required to teach accounting in certain settings, such as a community college. However, if you have one, you’ll have a lot more teaching options, including more lucrative positions at universities.

Lisa Marlin

Lisa Marlin

Lisa is a full-time writer specializing in career advice, further education, and personal development. She works from all over the world, and when not writing you'll find her hiking, practicing yoga, or enjoying a glass of Malbec.

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PhD in Accounting

  • PhD in Behavioral Science
  • PhD in Econometrics and Statistics
  • PhD in Economics
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  • PhD in Management Science and Operations Management
  • PhD in Marketing
  • Joint Program in Financial Economics
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Chicago Booth has one of the preeminent PhD accounting programs. Our faculty conduct groundbreaking scholarly work, and our graduates have played a central role in the evolution of modern accounting research.

As a PhD student in accounting at Booth, you’ll have the freedom to explore and cultivate your research interests from day one—wherever they lead.

You’ll join a collaborative research community and work with prominent scholars whose groundbreaking research is recognized for its impact on the academic literature, accounting practice and policymaking, securities regulation, and elsewhere. In addition to your stipend, you may apply for research and conference travel funding from our research centers and the Stevens Doctoral Program. In research workshops and conferences, you’ll present your work and hear about the work of fellow researchers. 

Our Distinguished Accounting Faculty

As measured by research productivity and impact, Chicago Booth has one of the best accounting faculty groups in the world. The group includes Philip G. Berger, Hans B. Christensen, Merle Erickson, Christian Leuz, Michael Minnis, Valeri Nikolaev, Haresh Sapra, Douglas J. Skinner, and Abbie J. Smith, as well as an outstanding group of research-active junior faculty. The school is committed to maintaining the quality of this group.

These distinguished scholars are also teachers and mentors who will advise you, coauthor papers with you, supervise your thesis, help you find an outstanding job, and serve as colleagues throughout your career.

Philip G. Berger

Philip G. Berger

Wallman Family Professor of Accounting

Hans B. Christensen

Hans B. Christensen

Chookaszian Family Professor of Accounting and David G. Booth Faculty Fellow

Anna Costello

Anna Costello

Jeffrey Breakenridge Keller Professor of Accounting

Merle Erickson

Merle Erickson

Professor of Accounting

Joao Granja

Joao Granja

Associate Professor of Accounting and Jane and Basil Vasiliou Faculty Scholar

Christian Leuz

Christian Leuz

Charles F. Pohl Distinguished Service Professor of Accounting and Finance

Bradford Levy

Bradford Levy

Assistant Professor of Accounting

Charles McClure

Charles McClure

Associate Professor of Accounting

Michael Minnis

Michael Minnis

Deputy Dean for Faculty and Fuji Bank and Heller Professor of Accounting

Maximilian Muhn

Maximilian Muhn

Valeri Nikolaev

Valeri Nikolaev

James H. Lorie Professor of Accounting and FMC Faculty Scholar

Madhav Rajan

Madhav Rajan

Dean and George Pratt Shultz Professor of Accounting

Thomas Router

Thomas Rauter

Amoray Riggs-Cragun

Amoray Riggs-Cragun

Assistant Professor of Accounting and Kathryn and Grant Swick Faculty Scholar

phd in accounting programs

Delphine Samuels

Associate Professor of Accounting and James S. Kemper Faculty Scholar

Haresh Sapra

Haresh Sapra

Charles T. Horngren Professor of Accounting

Douglas Skinner

Douglas J. Skinner

Sidney Davidson Distinguished Service Professor of Accounting

Abbie J. Smith

Abbie J. Smith

Boris and Irene Stern Distinguished Service Professor of Accounting

Chris Stewart

Christopher Stewart

Assistant Professor of Accounting and Fama Faculty Fellow

Rimmy Tomy

Associate Professor of Accounting and Kathryn and Grant Swick Faculty Scholar

Anthony Welsh

Anthony Welsch

Anastasia A. Zakolyukina

Anastasia A Zakolyukina

Alumni success.

The American Accounting Association periodically awards a prize for seminal contributions to the accounting literature. Graduates of the PhD Accounting Program are regular winners of this prestigious prize.

Our PhD graduates in accounting go on to faculty positions  at some of the world's most prestigious institutions.

Kalash Jain, MBA '23, PhD '23

Assistant Professor of Business, Accounting Division Columbia Business School, Columbia University His research examines the impact of information processing frictions and investor decision making on asset prices and firm investment. His dissertation area is in accounting.

Sinja Leonelli, MBA '23, PhD '23

Assistant Professor of Accounting Stern School of Business, New York University Sinja's research primarily examines misconduct reporting, regulation and enforcement, and the use of ESG information by stakeholders such as regulators, employees, and consumers. Her dissertation area is in accounting.

Shirley Lu, MBA ’21, PhD ’21 

Assistant Professor of Business Administration Harvard Business School, Harvard University Shirley Lu studies Corporate Social Responsibility (CSR) disclosure, with a focus on climate change and gender diversity. Her dissertation area is in accounting.

Spotlight on Research

Chicago Booth Review frequently highlights the work of accounting PhD students, faculty, and alumni.

One Way Discrimination Creeps into the Supply Chain

A Q&A with Chicago Booth’s Anna Costello about how the pandemic affected which suppliers got paid on time.

AI Reads between the Lines to Discover Corporate Risk

“Corporate risk exposures are often subtly implied in conference call discussions rather than explicitly stated,” write Chicago Booth PhD student Alex G. Kim and Booth’s Maximilian Muhn and Valeri Nikolaev.

Civilization is Based on Accounting

A Q&A with Chicago Booth’s Ray Ball on accounting’s past and future.

Financial Data Privacy Could Help Fight Poverty

Historical data can shape future outcomes, helping to determine whether a prospective borrower has access to a home, car, or other opportunities, write University of Utah’s Mark Jansen, Chicago Booth PhD student Fabian Nagel, and Booth’s Constantine Yannelis and Anthony Lee Zhang.

A Network of Support

Doctoral students at Booth have access to the resources of several research centers  that offer funding for student work, host workshops and conferences, and foster a strong research community.

The Chookaszian Accounting Research Center The Chookaszian Accounting Research Center coordinates accounting research at Chicago Booth and hosts research brown bags and workshops. It also publishes the Journal of Accounting Research , one of the top accounting research journals in the world.

George J. Stigler Center for the Study of the Economy and the State Dedicated to examining issues at the intersection of politics and the economy, the Stigler Center supports research in the political, economic, and cultural obstacles to better working markets.

Rustandy Center for Social Sector Innovation Chicago Booth’s destination for people committed to tackling social and environmental problems, the Rustandy Center supports the work of PhD students and others who are focused on transforming the social sector.

Inside the Student Experience

For Andrew Sutherland, PhD ’13, coauthoring research with Booth faculty was a highlight of the Stevens Program.

Dark Side of Finance

Video Transcript

Andrew Sutherland, ’13: 00:09 In accounting, there's tons and tons of research on these big public firms that have an army of investor relations people and they constant disclosing things. That's where most of the research was happening, but there's this whole other half of the economy, these private firms, that we didn't really know a lot about. We didn't know a lot about how they got credit. What was interesting to me is that a lot of time, firms are able to get credit without even providing any financial statements or any information whatsoever to the bank. The reason they're able to get credit is that they have a credit score. So in other words, the information is coming, not from the form itself, but from another bank who had dealt with them in the past. What really struck me was there wasn't really a lot of research out there on this information channel. That's when I decided I wanted to learn a little bit more about what this reporting channel does to contract and help firms get credit and how it changes banks' incentives to lend.

Andrew Sutherland, ’13: 01:01 Basically, the firms that have a good credit record or a long track record of borrowing successfully were the ones that were able to shop around. We would think that's a good thing, that giving firms more choice about who to borrow from kind of increases social welfare, you get better matching between lenders and firms. Kind of the dark side is that the firms that have had payment trouble that have defaulted or missed some payments on loans sort of get shut out of the credit part. You have a harder time starting any new relationships with outside lenders. That's kind of a cost.

Andrew Sutherland, ’13: 01:34 The second cost is that information sharing changes the game for lenders. So, if participating in this credit bureau basically allows outside lenders to pick off the firms that are doing better, then that destroys the incentive for lenders to kind of invest in relationships to begin with. That's sort of the second dark side of information sharing, if you will.

Andrew Sutherland, ’13: 01:54 So, I coauthor on a number of projects with the junior faculty member here named Mike Minnis. I probably talked to Mike more than I talk to my wife. I don't know if that's a good thing or a bad thing. But, I mean, as a PhD student, there's only so much you can learn in class, and having a faculty member to work with that's kind of gone through the ropes and understands the review process, that's done something on their own, it gives you a really good opportunity to learn. That's something, I think that was absolutely instrumental in my success

Current Accounting Students

PhD students in accounting come to Chicago Booth with a wide range of interests and goals. Recent dissertations have focused on everything from machine learning to the impact of fiscal monitoring, and graduates have gone on to positions at some of the world’s preeminent institutions, including Columbia Business School, Stanford Graduate School of Business, and the Wharton School of the University of Pennsylvania.

Current Students

Samuel Chang Jonas Dalmazzo Jewel Evans Lingyu Gu Yanzi (Yvonne) Han Grant Hayes Maria Khrakovsky Alex Kim Ginha Kim Andrew McKinley Pietro Ramella Hanbyul Yoon

Program Expectations and Requirements

The Stevens Doctoral Program at Chicago Booth is a full-time program. Students generally complete the majority of coursework and examination requirements within the first two years of studies and begin work on their dissertation during the third year. For details, see General Examination Requirements by Area in the Stevens Program Guidebook below.

Download the 2023-2024 Guidebook!

phd in accounting programs

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Wharton’s doctoral program in Accounting takes a multidisciplinary approach (including economics, operations management, and statistics) to meet the needs of today’s complex markets, integrating finance and economics with broader perspectives on organizational issues and the corporate regulatory environment.

The Accounting PhD program trains students to do rigorous research in accounting, a specialized area of financial economics. The program is highly analytical and quantitative. We look for strong undergraduate preparation in microeconomics and mathematics, while some prior accounting or finance training at the undergraduate or graduate level is an advantage. Institutional understanding of how accounting information is used by capital market participants and/or within firms is useful and best obtained through relevant work experience, but is not required of applicants.

Close working relationships with faculty members provide an excellent learning experience while at Wharton and can continue throughout the student’s career. Our program provides students with opportunities to interact with faculty and get started on relevant research early in the program. Required research elements include the accounting workshop colloquium, the first-year research assistantship, and the first and second year summer research papers.

For more information on courses and sample plan of study, please visit the University Graduate Catalog .

Get the Details.

Visit the Accounting Department website for details on program requirements and courses. Read faculty and student research and bios to see what you can do with an Accounting PhD.

phd in accounting programs

  • Doctoral Programs

Rick Antle

The PhD specialization in Accounting prepares students to become accounting scholars engaged in research and teaching at the highest levels in the general areas of financial information and contracting within and across organizations. 

Yale SOM’s specialization in accounting is designed to develop strong theoretical and empirical skills. There is a heavy emphasis on original research to form a base for sustained scholarship. Co-authored research, with both faculty and fellow PhD students, is encouraged and supported.

Yale’s accounting program is small (matriculating one to two students each year), and involves informal and spontaneous frequent interactions with faculty. The program maintains a 1:1 faculty-to-student ratio. Students interact with emerging research in a host of ways, from conferences held on campus to weekly seminars where faculty and fellow PhD students present and discuss their work.

Candidates tend to pursue a broad range of research interests, helped by courses in accounting as well as in various areas of management, Department of Economics, Yale Law School, and other parts of the University. They develop fruitful relationships with other Ph.d. students, especially from the Finance PhD program.

Examples of research submitted as dissertations by students in the program:

  • Intended Benefits and Unintended Consequences of Improved Performance Disclosure
  • Asymmetric Inefficiency in Market Response to Non-earnings 8-K Information
  • Real Earnings Management in Nonprofit Organizations
  • How Does More Frequent Reporting Reduce Information Asymmetry?
  • Real Earnings Management in the Financial Industry
  • Accruals and price crashes
  • Customer-base concentration: Implications for firm performance and capital markets
  • The Treatment of Special Items in Determining CEO Cash Compensation
  • Strategic Decentralization, Bargaining, and Transfer Pricing in Supply Chain Efficiency
  • Keynesian Beauty Contest, Accounting Disclosure, and Market Efficiency
  • Labor Unions and Management’s Incentive to Signal Declining Profitability
  • Investor Expectations, Earnings Management, and Asset Prices
  • Limiting Outside Directors' Liability through Charter Provisions: An Empirical Analysis
  • Nickels Not Pennies: Explanations and Implications of Granularity in Analysts’ EPS Forecasts
  • Auditor’s Pre-Negotiation Information, Accuracy of Financial Reports and Consulting Services
  • Taxes, Debt, and Firm Value: New Evidence

Examples of research co-authored with faculty and other students:

Publications.

  • Management of reported and forecast EPS, investor responses, and research implications (Management Science
  • Placebo Tests of Conditional Conservatism (The Accounting Review)
  • Orphans Deserve Attention: Financial Reporting in the Missing Months When Corporations Change Fiscal Year (The Accounting Review)
  • Why do EPS forecast error and dispersion not vary with scale? Implications for analyst and managerial behavior (Journal of Accounting Research)
  • More Evidence of Bias in the Differential Timeliness Measure of Conditional Conservatism (The Accounting Review)
  • The Effect of Litigation Risk on Management Earnings Forecasts (Contemporary Accounting Research)
  • Friction in Related Party Trade when a Rival is also a Customer (Management Science)
  • The Joint Determination of Audit Fees, Non-audit Fees and Abnormal Accruals (Review of Quantitative Finance and Accounting)

Working Papers

  • Rethinking Determinants of Trading Volume at Earnings Announcements
  • Auditor Change Disclosures as Signals of Earnings Management and Risk
  • Individual Investor Overextrapolation
  • The Value and Information Effects of Initial Loan Contract Strictness
  • The Information Quality Effect of Accruals-Based Benchmark Beating: Evidence from the CDS Market
  • On the Contemporaneous Reporting of Income Increasing and Income Decreasing Special Items: Initial Evidence
  • Conditional conservatism: the case of goodwill impairments under SFAS 142
  • The power of firm fundamentals in explaining stock returns
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PhD: Accounting Program

The Accounting PhD program is designed to produce great scholars and educators by providing a solid foundation in both the theoretical and empirical tools of accounting research. Your program of study will be personalized to leverage your background and research interests.

Through coursework, research seminars, and individual original research, you’ll demonstrate your mastery of accounting through summer papers and your dissertation. The Accounting faculty will both supervise your individual research project and engage in collaborative co-authored research.

Additional Information about the Accounting Area

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PhD | Accounting

phd in accounting programs

The Ph.D. in Accounting

Stern’s accounting department is exceptional in its balance between research in empirical financial accounting and theoretical financial and managerial accounting. It is also unusual in the breadth of the research conducted (e.g., capital markets, earnings management, voluntary disclosure/management guidance, corporate governance, and financial institutions and instruments). These attributes result in part from its size, but also from the individual and collective wide-ranging interests of the faculty. The curriculum is designed to provide a thorough understanding of current accounting theory, practice, and research, taught within the framework of modern economic and finance theories as applied to the behavior of today’s corporations and financial markets.

Explore Accounting

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Accounting Requirements

I. preparation.

It is desirable for students to have a solid understanding of applied microeconomic theory, econometrics and mathematics (linear algebra, real analysis, optimization, probability theory) prior to the start of the program. Adequate computer programming skills (e.g. R, Matlab, SAS, STATA, Python) are necessary in coursework. A traditional accounting background such as CPA is not required.

II. Course Requirements

All required courses must be taken for a grade (not pass/fail or credit/no credit). Exceptions are made if the required course is offered pass/fail or credit/no credit only. Each course must be passed with a grade of P or B- or better. Substitutions of required courses require approval by the faculty liaison. Waiving a course requirement based on similar doctoral level course completed elsewhere requires the approval of the course instructor, faculty liaison, and the PhD Program Office.

The faculty encourages students to take at least three courses (in addition to ACC 698/699) related to the academic program each quarter during the academic year in the first two years of the program and some additional selected courses during their third year of study. Students must complete all required courses in order to advance to candidacy. Students should discuss and confirm course schedules with their faculty liaisons each quarter.

Topic Courses
Accounting
(7+ courses)

Students may be exempt from a required accounting course (or be required to substitute with another accounting course) if the course is not offered in the first three years of the student’s program. In general, students are expected to complete all Accounting PhD courses offered during their first three years in the program.

Economics
(3 courses)
mics II mics III

Possible substitutions include but are not limited to:

Econometrics
(3 courses)

Choose one course from the following

Finance
(3 courses)
Breadth Requirement
(1 course)

One graduate level course in a field other than accounting, finance, or economics. Suitable courses will depend on the student’s research interests, and might include subjects such as behavioral science, statistics, political economy, linguistics, computer science, mathematics, logic or marketing. Course selection for breadth requirements have to be approved by the liaison.

 

III. Practicum

All students are required to register for ACC 698 “Practicum in Teaching” or ACC 699 “Practicum in Research” for one unit in every quarter of the academic year and during the summer quarter. Students register for ACC 698 and ACC 699 on Axess and receive a letter grade for ACC 698 and ACC 699.

We estimate that students in their first and second year will spend 10 hours per week per quarter during the academic year and 20 hours per week in the summer quarter on the practicum. Students in years three through five will spend approximately 14 hours per week per quarter during the academic year and 10 hours per week in the summer quarter on the practicum.

In years three through five, students have the option to work up to 6 hours/week during the academic year and up to 10 hours/week during the summer as an RA or CA. Students sign up for RA or CA work on the CARA system. In addition, at any point during the program, students have the option to work as a grader up to the appropriate limits per school and university policy. Students sign up as a grader on CARA.

International students may be restricted in the number of hours they can work as RA, CA or grader due to their visa status.

Research Practicum

The purpose of the accounting group’s research practicum is to give our doctoral students hands-on exposure to accounting research. In the student’s first academic year of study, each student will be assigned to work with a different faculty member each quarter. During these first-year series of practica, students will gain exposure to the given faculty members areas of research through a variety of activities, such as reading and discussing research papers, collecting data for a research project, working on an aspect of the faculty member’s research or performing a literature review.

In the second year of the program, research practica will involve serving as a research assistant for the sponsoring faculty member. In the third through fifth year of the program, the research practica ideally evolve from a research assistant to collaborative relationship with the sponsoring faculty member. The pace of this evolution is determined by the progress of the student in the program and the research agenda of the sponsoring faculty member. These practica are meant to provide the student with valuable research experience through the initiation, development and completion of both existing and new research projects, writing referee reports under the supervision of the faculty member, and similar career-building activities.

The scope and nature of the research practicum will be determined by the sponsoring faculty member each quarter. In addition to the activities determined by the sponsoring faculty member, students are required to regularly attend the accounting seminars and internal workshops.

Teaching Practicum

The purpose of the accounting group’s teaching practicum is to give our doctoral students hands-on exposure to aspects in teaching. A teaching practicum can involve a variety of activities such as conducting review sessions, or development of teaching material including case writing The scope and nature of the teaching practicum will be determined by the sponsoring faculty member each quarter.

Students are required to enroll in a minimum of two quarters of ACC 698 prior to the end of the fourth year in the program.

IV. Summer Research Papers and Presentations

Satisfactory completion of the following research papers and presentations are required for admission to candidacy.

First-Year Summer Paper

Each student is required to write an original research paper during the summer after the first year of coursework. This research paper is due before the start of the fall quarter of their second year, and is required to be presented to the faculty during an accounting workshop at the beginning of the fall quarter at a time announced by the liaison. The student receives a pass/fail grade for the 1st year summer paper.

Second-Year Summer Paper

Each student is required to write a second original research paper after completing two years of coursework and the area field exam. This second research paper is due at the end of the fall quarter of their third year, and is required to be presented to the faculty during that fall quarter at a time announced by the liaison. The second year summer paper is expected to be more substantive than the first year summer paper. Ideally, it can be developed into a doctoral thesis. The student receives a pass/fail grade for the 2nd year summer paper.

V. Field Exam

The purpose of the field exam in accounting is to examine (1) the student’s command of the past and current academic literature in accounting; (2) the student’s ability to understand, critique and apply the methods used to conduct research in accounting; and (3) the student’s ability to evaluate research in accounting and independently develop suitable research designs to address research questions in accounting.

The field exam tests whether the student has the solid understanding of accounting research necessary to conduct meaningful research in accounting. Studying for the field exam may also help the student identify gaps in the literature as well as research areas and questions of interest to her/him. The questions on the field exam focus on topics covered and skills developed in the students’ coursework during the first two years in the program.

The field exam in accounting is usually a written exam conducted over two days during the summer after the second year. The format and date will be announced by the liaison.

VI. Teaching Requirement

Students are required to enroll in a minimum of two quarters of ACC 698 - Teaching Practicum prior to the end of the fourth year in the program.

VII. Candidacy

Admission to candidacy for the doctoral degree is a judgment by the faculty of the student’s potential to successfully complete the requirements of the degree program. Students are required to advance to candidacy by September 1 before the start of their fourth year in the program.

VIII. University Oral Exam

The oral examination is a defense of the dissertation work in progress. The student orally presents and defends the thesis work in progress at a stage when it is one-half to two-thirds complete. The oral examination committee tests the student on the theory and methodology underlying the research, the areas of application and portions of the major field to which the research is relevant, and the significance of the dissertation research. Students are required to successfully complete the oral exams by September 1 before the start of their fifth year in the program.

IX. Doctoral Dissertation

The doctoral dissertation is expected to be an original contribution to scholarship or scientific knowledge, to exemplify the highest standards of the discipline, and to be of lasting value to the intellectual community. Accounting does not have any general guidelines beyond the University requirements, and instead defer to the student’s Dissertation Reading Committee.

Typical Timeline

Years one & two.

  • Field Requirements
  • Directed Reading & Research
  • Advancement to Candidacy
  • Formulation of Research Topic
  • Annual Evaluation
  • Continued Research

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Students in the Accounting research group are expected to push beyond the boundaries of traditional accounting and incorporate a thorough knowledge of economics and finance in their work on contemporary issues in financial reporting, disclosure, and contracts using financial information.

In addition to seminars in accounting and finance, students acquire the economics depth required of MIT Sloan's Finance PhD students. The accounting doctoral courses give students the opportunity to tap into recent faculty research and expertise on a wide range of topics that are of particular interest to accounting academics, practitioners, and standard-setters.

Accounting Faculty

Accounting Overview

Accounting Graduates

Example Thesis Topics

Accounting PhD Specialization

General information.

Accounting is an interdisciplinary area, combining study of financial information with areas such as economics, finance, decision theory, and cognitive psychology.

The Ph.D. curriculum in accounting encompasses two major streams of research. The first stream examines the role of accounting information in contracting and capital markets. This first stream is economics-and-finance based and relies heavily on empirical research methods using archival data. The second stream is judgment and decision making in accounting (also known as behavioral decision theory research). This second stream is primarily psychology-based and relies heavily on controlled experiments with human subjects. The accounting Ph.D. program is designed to prepare students to publish research in top-tier accounting journals including The Accounting Review, Journal of Accounting and Economics, and Journal of Accounting Research and to take positions at leading research-based universities.

The Department of Accounting offers both major and minor areas in accounting. The remainder of this page first describes the policies for a major in accounting. This is followed by a description of the policies for a minor in accounting.

Department web site Accounting Faculty

Admission Requirements

Applicants must have completed an undergraduate degree at an accredited university and should have reasonable training in mathematics and economics. An admission committee of faculty members reviews all completed applications. While the committee considers all relevant factors in its recommendations, important factors include past academic performance, GMAT scores (the GRE exam can be substituted for the GMAT but the GMAT is strongly preferred), personal statements, and letters of recommendation. Evidence of quantitative aptitude, creativity, commitment to completing a Ph.D., and collegiality are all important.

Recommended Preparation Prior to Entry

In the summer preceding arrival at UW, new doctoral students are strongly encouraged to review important concepts in basic tool areas (e.g., economics, statistics, calculus, and linear algebra). Knowledge of financial and managerial accounting is required. The Ph.D. curriculum is extremely rigorous, so students greatly benefit from getting a head start on key skills important to completing the initial coursework.

Accounting Area Faculty Coordinator

Associate Prof. Darren Bernard, Accounting Area Faculty Coordinator, would be glad to answer your questions. You can contact him by email .

The Accounting Area Faculty Coordinator advises new students until they establish a supervisory committee by the end of the Spring quarter of their first year. The supervisory committee assists the student in choosing appropriate courses, approves the course of studies, and monitors the student’s progress.

Course Requirements for Accounting Major

All accounting majors must complete the following requirements. The number of credits for each course is indicated in parentheses after the course number.

ACCTG 582 (4) PhD Research Seminar Introduces faculty areas of research
ACCTG 580 (4) Introduction to Accounting Research Includes positive accounting theory
ACCTG 579 (4) Special Topics in Accounting **Experimental seminar
**Analytical seminar
*Python coding
*Innovations in econometric methods
ACCTG 596 (4) Seminar in Financial Accounting Capital markets
ACCTG 599 (1) Accounting Research Workshop Weekly accounting workshop series

*Offered periodically. **Offered every second year.

Accounting majors are expected to register for ACCTG 599 each year in which they are enrolled in coursework (minimum two years). All Accounting majors are expected to attend ACCTG 599 each year they are in residence.

Occasionally, optional special topics classes will be offered reflecting instructor and student interest (for example, empirical research in taxation).

Research Methods Minor Area Requirements

In addition to the major area, students are required to choose three additional areas as minors. Doctoral students in accounting must select Research Methods as one minor area. Coursework in Research Methods should include ECON 580 (or equivalent courses in probability and/or statistical inference), ECON 581, and FIN 585. ECON 580 and 581 are within the econometrics series the UW Department of Economics offers, and FIN 585 is a research methods course the UW Department of Finance and Business Economics offers. These requirements are viewed as minimal background for conducting doctoral level research.

Students should also include at least 3 units (e.g., one course) of additional coursework in Research Methods tailored to their specific interests and selected in consultation with the area advisor. The UW Business School also offers behavioral research method courses BARM 590 and 591. Additional econometric and behavioral research method courses are available in the economics and psychology departments, respectively.

Other Minor Area Requirements

Although Economics is highly recommended as a second minor area, students may petition to substitute another minor area in special circumstances. The courses to be included in the Economics minor should include the three-course sequence ECON 500, 501, 508 and at least 3 additional units (e.g., one course) of coursework selected in consultation with the Economics area advisor. The three-course sequence is the microeconomics series economics doctoral students are expected to complete in the economics department.

The third minor area will depend on the student’s interest. For example, students might choose one of the following minor areas: Finance, Information Systems, International Business, Operations Management, Psychology, or Quantitative Methods. It is also possible to design a special minor area, which more directly addresses a student’s interests. Since many students choose Finance as the third minor area, it is also briefly discussed below.

The Finance minor area is recommended for students interested in financial accounting research. Students can either complete the 4 course doctoral seminar sequence FIN 580, 590, 591, 592 or they can take three courses from this sequence and at least 3 additional units (e.g., one course) of coursework selected in consultation with the Finance area advisor. The four-course sequence includes coursework in financial economics, capital market theory, corporate finance, and advanced finance research.

Typical Course Schedule

Accounting Doctoral Student Planned Courses (as of July 2022) The summer before you begin, you will be expected to do preparatory math and programming work. You will then arrive to campus in early September to begin on-campus math, economics, and programming camps. We will have a “welcome” barbeque sometime in September. This is a way to get to know everyone and have some fun before the semester gets underway, and families/significant others are welcome.

Classes typically begin the last week of September and in the first year all students will have the same course schedule:

Courses: Courses: Courses: Courses:
ECON 500 Microeconomics I ECON 501 Microeconomics II ECON 508 Microeconomics III BA 580 Business Econ
ECON 580 Econometrics I ECON 581 Econometrics II FIN 585 Empirical Methods in Finance
ACCTG 582 Intro to Acctg Research ACCTG 580 Positive Acctg Theory Alternating Accounting Phd Seminar (Analytical or Experimental)
ACCTG 510
Financial Statement Analysis (MBA Class, case-by-case exemptions)
Other: Other: Other: Other:
Workshop series Workshop series Workshop series 1st Year Summer Paper and Presentation

Second Year

Courses: Courses: Courses: Courses:

Finance Doctoral Seminars (FIN 580, FIN 591, FIN 592 (optional))
and/or
Behavioral Research Seminars (BARM 590, BARM 591)

ACCTG 582 (2nd time) Intro to Acctg Research ACCTG 580 (2nd time) Positive Acctg Theory Alternating Accounting Phd Seminar (Analytical or Experimental)
ACCTG 596 Capital Markets Seminar
ACCTG 579 (every other year) Empirical Research Designs and Methods
Other: Other: Other: Other:
Workshop series Workshop series Workshop series Comprehensive Exam
2nd year Summer Paper
Courses: Courses: Courses: Courses:
ACCTG 579 if applicable
ACCTG 596 (2nd time) Capital Mkts Acctg Seminar

Register for BA 800 when you have passed your area exam and have satisfied all your course requirements.

Other: Other: Other: Other:
RESEARCH (dissertation and co-authored projects)!
Workshop series
2nd year Summer Paper Presentation
RESEARCH (dissertation and co-authored projects)!
Workshop series
RESEARCH (dissertation and co-authored projects)!
Spring Workshop Presentation (ideally your dissertation proposal)
RESEARCH (dissertation and co-authored projects)!

Fourth Year

Other: Other: Other: Other:
RESEARCH (dissertation and co-authored projects)!
Workshop series
RESEARCH (dissertation and co-authored projects)!
Workshop series
RESEARCH (dissertation and co-authored projects)!
Spring Workshop Presentation
RESEARCH (dissertation and co-authored projects)!
Other: Other: Other: Other:
RESEARCH (dissertation and co-authored projects)! JOB MARKET! GRADUATE! Move!
Miami Rookie Conference
(Nov deadline)

Course Requirements for Accounting Minor

Doctoral students minoring in accounting must meet the following requirements:

ACCTG 510 and ACCTG 511 or equivalents ACCTG 580, Introduction to Accounting Research

In addition, students minoring in accounting are required to successfully complete one of the following:

ACCTG 579 (4) Special Topics in Accounting Analytical accounting research
ACCTG 579 (4) Special Topics in Accounting Behavioral accounting research
ACCTG 596 (4) Seminar in Financial Accounting Capital markets

*Offered every second year.

Other Requirements

Written Area Examination After completing all coursework required for a major area in accounting, the student takes a written area examination offered each year during late July or early August. The accounting area examination tests students on coursework as well as on topics of current research. The exam consists of a closed book eight-hour exam.

General Examination It is expected that students will complete all coursework and area exam and begin working on a dissertation proposal by the end of their second year. However, students are encouraged during their third and fourth years to attend the accounting doctoral research seminar in their area of interest (ACCTG 596 for financial accounting empiricists, ACCTG 597 for behavioral or experimental researchers). When the supervisory committee believes that the dissertation proposal is well defined, a general exam is scheduled. During the general exam, the student presents the dissertation proposal and answers questions related to the proposal and/or to courses taken. Members of the supervisory committee, a representative of the Graduate School, and any other interested faculty and students, attend the general exam. The chair of the supervisory committee determines the precise format of the general exam.

Students who have passed their area examination but not their general exam are required to present an accounting research workshop on their research in progress each Spring quarter until they have passed their general exam (and thus have an approved thesis topic). Students are required to present their research paper in the research workshop before sending it out to schools to interview. This presentation should be in early October to allow time for revision before sending the paper out in early November.

Dissertation After passing the general exam, students complete the proposed research and write the dissertation guided by a reading committee. The reading committee may consist entirely of members of the supervisory committee or may include one or more members not previously on the supervisory committee. When formation of the reading committee introduces new members, a new chair of the reading committee would ordinarily become chair of the supervisory committee and new members of the reading committee would ordinarily be placed on the supervisory committee.

Final Examination The supervisory committee administers the final defense of the dissertation.

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PhD Admission Requirements

The goal of the Accounting PhD program is to train students to do rigorous research in accounting, a specialized area of financial economics. An institutional understanding of how accounting information is used by capital market participants and/or within firms is useful and best obtained through relevant work experience, but is not required. The program is highly analytical and quantitative. Thus, a strong undergraduate preparation in microeconomics and mathematics is an advantage, as is some prior training at the undergraduate or graduate level in accounting, finance, or economics.

Except for the GMAT or GRE general test which is required of all applicants, there are no formal admission requirements. The TOEFL test must be taken by applicants whose native language is not English.

Additional PhD Information

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  • Policies and Procedures

MBA applications are open! First deadline: October 14. 

Enter a Search Term

Accounting ph.d., earn a ph.d. in business and a major concentration in accounting and learn the essentials in theory, research methods and contemporary accounting issues.

Accounting Research involves the systematic and scientific study of accounting systems, institutions, standards and regulations for the purpose of understanding and characterizing their decision-facilitating and decision-influencing roles within organizations, in product and capital markets, and across economies. For instance, financial reporting systems play many roles in publicly held organizations characterized by separation of ownership from control. They help investors in valuing their claims to firms in financial markets (valuation role), are essential for corporate control and managerial performance evaluation (auditing, governance and stewardship roles), and impact how firms allocate their resources and make financial decisions (real effects). In a similar vein, management accounting systems facilitate planning and control within organizations. Often, these many roles of accounting information interact, posing challenges for system designers, policy makers, and standard setters.

The main goal of the accounting doctoral program is to train students to do high-quality research, and become influential scholars in top academic institutions. The accounting group has world-class senior faculty and young, talented scholars with considerable expertise in the above topics and a vibrant research environment. In addition, the program leverages the resources and excellence of Rice University in related fields such as finance, economics and statistics. Students will be required to take courses in economics, statistics, econometrics, finance, and a rigorous set of cutting-edge research seminars covering the essentials in theory, research methods, and contemporary accounting issues.

Program features:

  • World-class faculty
  • Engaging research environment
  • Highly competitive financial package
  • Resources of a premier research university
  • Personal attention and mentoring in the Rice tradition

Interested in Rice Business?

Program information.

Rice Business offers an outstanding program for doctoral students interested in accounting.

Overview of Accounting Ph.D. Seminar Series

Introduction to Accounting Research The course offers a thorough and broad-ranging introduction to accounting theory and research. It covers origins and evolution of key relevant accounting institutions, thought, paradigms and methods.

Analytical Research The course provides a thorough and comprehensive introduction into the key economic theories underlying a significant part of contemporary cutting edge accounting research. The course is designed to be sufficiently deep to support both students intent on pursuing analytical research and at the same time broad enough that students with an empirical orientation will gain a solid foundation.

Empirical Research in Accounting The course provides a thorough and comprehensive synthesis of empirical accounting research, covering the key “classic” papers in the major research areas, methodological issues and emerging areas within empirical accounting research.

Advanced Contemporary Accounting Research The course provides a more advanced treatment of cutting edge, predominantly empirical accounting research. Accordingly, the course content is expected to change frequently to reflect the current state of accounting research.

For doctoral students who have chosen accounting as their area, the Ph.D. degree requirements are as follows.

  • Students must complete a review course in Quantitative Methods in the summer before the beginning of the first semester.
  • During the  first two years of the program, students must take a minimum of three doctoral-level courses per semester and preferably four courses in total per semester. The chosen courses must be approved by the area PhD  advisor.
  • The student is expected to attend at least four doctoral seminars organized in the accounting area during the student’s first two years in the Ph.D. program and additional accounting doctoral seminars as required by the student’s advisor. The student may attend the same seminar more than once upon approval by the area PhD advisor or a faculty mentor/advisor.
  • The student is expected to attend all research workshops (presentations of faculty members from other business schools that visit JGSB to present their research or internal presentations by JGSB faculty or Ph.D. students) organized in the accounting area during the student’s tenure in the Ph.D. program. The student must lead a discussion preceding the workshop with the other Ph.D. students each semester. Ph.D. students will designate a senior Ph.D. student to keep track of this requirement and provide a report to the area faculty advisor at the end of the spring semester.
  • The firs-year summer research work should involve a replication of analysis of a published/working paper with an extension in the area of the student’s interest. The summer study/paper must be presented to accounting faculty at a research workshop no later than September 30th in the fall semester of the second academic year. The content and format of this presentation will be determined by the student’s faculty mentor/summer research advisor. A failure to meet this deadline may result in the student being put on probation.  
  • The second-year summer research must result in a working paper (with at least preliminary results), which must be presented to accounting faculty at a research workshop no later than November 30th in the Fall semester of the third academic year. Although we encourage solo-authored study, this summer research could be joint work with the faculty mentor/faculty advisor, but the student is expected to take the lead. A failure to meet this deadline may result in the student being put on probation.  
  • Students must pass a comprehensive exam administered by the accounting faculty at the end of the second year. Only students not on probation and with a satisfactory annual evaluation are eligible to take the comprehensive exam. The exam will be jointly administered and graded by accounting faculty, under the supervision of the accounting area advisor. The exam is focused on the coursework taken in accounting and topics covered in research workshops offered by the accounting area. A successful performance in the exam will demonstrate the student’s competency in accounting and provide the foundation from which he or she begins the research that will form the basis of the dissertation.
  • Students are expected to constitute their dissertation committee by the beginning of their fourth year in the program.
  • During the dissertation phase (post successfully completing the comprehensive exam), students are strongly encouraged to take one course every semester (from the first semester of the third year to the second semester of the fourth year) to advance their skills and knowledge in tools, techniques, and topics relevant to their area of interest/dissertation topic. Students are expected to select these courses in consultation with the area PhD advisor or faculty/dissertation advisor.
  • Students are expected to successfully defend a dissertation “pre-proposal” by the end of the Fall semester of their fourth year to their dissertation committees. The pre-proposal is expected to lay out the main thesis topic, methodology, discussion of the relevant literature, and preliminary analysis.
  • Students are expected to successfully defend their full dissertation proposal by the end of the fourth year.
  • Students are expected to complete and defend dissertation within a maximum of 7 years from time of matriculation.

Summer before the beginning of first semester

Quantitative Methods Review

Year 1 (Fall)

ECON 501Microeconomic Theory I ECON 510 Econometrics I BUSI 530Introduction to Accounting Research Workshop in Statistical Computing and Research Elective

Year 1 (Spring)

ECON 508 Microeconomics II BUSI 532Analytical Research in Accounting BUSI 533 Contemporary Accounting Research Topics Workshop in Statistical Computing and Research Elective

Year 2 (Fall)

BUSI 531 Empirical Methods in Accounting BUSI 523Empirical Methods in Finance Elective Elective

Year 2 (Spring)

BUSI 532 Analytical Research in Accounting (suggested retake) BUSI 533 Contemporary Accounting Research Topics (suggested retake) Elective Elective

Doctoral students may continue taking graduate-level accounting courses beyond their second year as well. Examples of elective courses are:

General: ECON 435: Industrial Organization ECON 511: Econometrics II ECON 514 Industrial Organization and Control ECON 517 Empirical Industrial Organization

Analytical Track: BUSI 510 Analytical Models in Marketing ECON 502 Macroeconomics ECON 505 Financial Economics ECON 509 Topics in Microeconomics ECON 575 Topics in Financial Economics MATH 321 Introduction to Analysis I MATH 515 Integration Theory STAT 581 Mathematical Probability STAT 552 Applied Stochastic Processes

Empirical Track: BUSI 522 Corporate Finance BUSI 511 Select Topics in Marketing BUSI 524 Finance Special Topics BUSI 527 Finance Special Topics ECON 309 Applied Econometrics ECON 578 Topics in Econometrics I ECON 579 Topics in Econometrics II: Time Series Analysis STAT 519 Statistical Inference STAT 541 Multivariate Analysis

  • Xiao Liu, Southern Methodist University
  • Daniela De la Parra Hurtado, University of North Carolina at Chapel Hill
  • Seung Yeol Lee, Southern Denmark
  • Rustam Zufarov, University of Illinois at Chicago
  • Rafael Copat, University of Texas at Dallas
  • Amoray Cragun, University of Chicago
  • Gary Lind, University of Pittsburgh
  • Maclean Gaulin, University of Utah
  • Jonathan Bonham, University of Chicago

Accounting Area Advisor

K. Ramesh

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phd in accounting programs

Melinda Peña

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Ph.D. in Accounting

Program information.

The doctoral program at the KU School of Business prepares students for research and teaching careers at major universities. As a doctoral student in accounting, you will have the opportunity to work with internationally known faculty members on a variety of research projects.

The program includes a combination of coursework, faculty mentoring and hands-on experience in both teaching and research. Students have access to a wide variety of databases and the small size of the program ensures extensive faculty and student interaction. The program is flexible, with some students leaving in four years and some staying for a fifth year.

KU accounting faculty are ranked No. 1 in audit archival and all audit research contributions over the past six and 12 years, and in the top 15 in archival research across all topics — and our doctoral program graduates are ranked in the top 5 in archival audit research, according to Brigham Young University’s 2021 accounting rankings . Recent doctoral student placements include Clemson University, Kansas State University, Iowa State University, the University of Oklahoma, and the University of Arkansas.

Faculty research interests include the economics of the auditing profession; dynamics of the auditor-client relationship; the impact of regulation on auditors and clients; the causes and consequences of financial reporting failures; voluntary disclosure; information intermediaries; corporate governance; the design of control systems and compensation packages; and many other topics.

Application deadlines

Priority: December 15

Final: January 10

  • Application requirements

As a doctoral accounting, you will have the opportunity to work with internationally known faculty members on a variety of research projects. The small size of the program ensures extensive faculty and student interaction.

Part of our mission is to develop effective teachers. To that end, all doctoral students are required to teach at least two sections as independent instructors. The school and university prepare and reward doctoral students for excellence in teaching through various programs and awards.

Program details

Key components.

Find an overview of key components of the program, including details about expectations and major research projects.

Core courses

BSAN 920: Probability for Business Research

BSAN 921: Statistics for Business Research

BE 917: Advanced Managerial Economics

ECON 715: Elementary Econometrics

Concentration courses

ACCT 928: Introduction to Accounting Research

ACCT 929: Seminar in Archival-Based Accounting Research

ACCT 930: Seminar in Auditing Research 

ACCT 932: Seminar in Financial Accounting Research 

ACCT 936: Seminar in Accounting Research Design & Corporate Governance

Supporting courses

Choose six from the below courses:

BSAN 922: Advanced Regression

FIN 937: Seminar in Business Finance

FIN 938: Seminar in Investments

FIN 939: Seminar in Financial Institutions

ECON 730:Topics in Industrial Organization

ECON 769: Financial Economics

ECON 817: Econometrics I

ECON 818: Econometrics II

ECON 830: Game Theory and Industrial Organization

ECON 831: Economics of Regulation

ECON 869: Advanced Financial Economics

ECON 880: Selected Topics in Economic Theory:

ECON 915: Advanced Econometrics I

ECON 916: Advanced Econometrics II

ECON 917: Advanced Econometrics III

ECON 918: Financial Econometrics

PSYC 790: Statistical Methods in Psychology I

PSYC 791: Statistical Methods in Psychology II

PSYC 893: Multivariate Analysis

PSYC 894: Multilevel Modeling

PSYC 896: Structural Equation Modeling I

STAT 835: Categorical Data Analysis

MATH 727: Probability Theory

MATH 728: Statistical Theory

Additional information

Coursework in the area of concentration is supplemented and strengthened by study in one or two supporting area (minors). Examples of supporting areas include finance, econometrics, or economic theory. The first supporting field is generally topical in nature, such as financial economics or corporate financial theory, and usually consists of two or more graduate-level courses typically seminar in nature.

The second supporting field generally develops specialized analysis skills, such as econometrics, and usually consists of two or more graduate-level courses beyond the core requirements.

Alternatively, a more focused minor area of concentration can include four or more additional courses (e.g. finance or econometrics). Methodology courses not shown in the following list can be substituted with approval (for example, certain math courses).

For more information, view a detailed list of courses in the academic catalog.

Please note:

A course that is not being offered within a reasonable timeframe, or a course in which a student can demonstrate competence may be, with the approval of the area group and the doctoral team, replaced with another course.

Area-specific core requirements may be changed subject to the approval of the area group and the Ph.D. team.

A minimum of 15 courses, plus FIN 901, BUS 902 and BUS 903 are required for the completion of the degree.

Requirements

Area of concentration.

Most students admitted in accounting typically will select that area as their concentration. However, an aspirant, with the assistance of his or her faculty advisor and the area faculty, may propose an interdisciplinary area of concentration. The aspirant must take at least five advanced courses in the area of concentration. These courses may include those offered outside the School of Business.

Supporting areas

Coursework in the area of concentration is supplemented and strengthened by study in one or two supporting areas. A supporting area is one that supplements and complements the area of concentration. The aspirant will satisfy the supporting area requirement by taking at least four advanced courses in the supporting areas (at least two courses in each of two supporting areas, or at least four courses in one supporting area). Courses recommended for preparation for the qualifiers may not be included in satisfying the supporting area requirement.

Research methodology

For successful qualifier assessment, the student's program of study should include adequate preparation in research methodology.

Coursework and research

Comprehensive exams and research

Dissertation and job market

Year 5 (if necessary)

Program faculty.

Matthew Beck

  • Associate Professor
  • Accounting academic area

Scott Bronson

  • Area Director, Accounting
  • Deloitte Professor

Mehmet Kara

  • Assistant Professor

Chan Li

  • C.A. Scupin Professor

Jeremy Lill

  • Jack and Shirley Howard Mid-Career Professor

Nathan Lundstrom

  • Larry D. Horner/KPMG Professor

Min Park

  • Interim Dean
  • Stanley P. Porter Professor
  • School of Business administration
  • Dean's Office

Kristin Stack

  • Doctoral Coordinator, Accounting
  • Doctoral program

Amanda Winn

Doctoral accounting students

Yijing Cui

  • Ph.D. Candidate

Matt Peterson

  • Ph.D. Student

Tonghui Xu

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Accounting & Management

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Program Requirements

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Accounting & Management

A minimum of 13 semester courses at doctoral level are required. Each semester students will consult with the Accounting & Management faculty coordinators to receive approval of their course selections.

Microeconomics Theory : A comprehensive two semester sequence on economic theory:

  • Microeconomic Theory I (HBS 4010/Economics 2020a)
  • Microeconomic Theory II (HBS 4011/Economics 2020b)

All Accounting and Management students are required to have completed one undergraduate or graduate course in introduction to Econometrics. If this requirement has not been fulfilled prior to matriculation, then an equivalent course will be required in the first term of the student's doctoral program.

Courses meeting this requirement include:

  • Introduction to Econometrics (Econ 1123)

Students must take four research methods courses, including one course in research design.

Courses that fulfill this requirement include, but are not limited to:

  • Introduction to Applied Econometrics (Econ 2120); (Econ 2110. Introductory Probability and Statistics for Economists may be a required prerequisite)
  • Econometric Methods (Econ 2140)
  • Topics in Applied Econometrics (MIT 14.387)
  • Advanced Applied Econometrics (Econ 2144)
  • Computational Economics (Econ 2149)
  • Time Series Analysis (Econ 2142)
  • Seminar in Applied Statistical Methods (HBS 4809)

Research methods courses that meet the research design course requirement include, but are not limited to:

  • Advanced Quantitative Research Methodology (Gov 2001)
  • Empirical Methods in Corporate Finance (HBS 4220)
  • Matched Sampling and Study Design (Stat 240); (Stat 140 or Econ 1127 are strongly recommended as prerequisites)
  • Design of Field Research Methods (HBS 4070)
  • Experimental Methods (HBS 4435)

Accounting and Management students are required to take seven additional doctoral courses.

  • Management Control and Performance Measures (HBS 4403)
  • Empirical Research in Financial Reporting and Analysis (HBS 4250)
  • Doctoral Seminar in Accounting (MIT 15.539)
  • Two breadth courses
  • Two elective doctoral courses

All students without an MBA degree are required to complete two case-based HBS MBA courses.

Students are strongly encouraged to attend and participate in seminars throughout their program. In the third year, students are required to attend Accounting & Management Unit Seminars .

Good Academic Standing

Teaching requirement.

Students must teach or assist with teaching in a formally offered course for one full academic term. This engagement should include, at least, 8 hours of front-of-class teaching and 16 hours of teaching preparation time. The requirement may be fulfilled by completing a teaching fellow or instructor assignment at a Harvard University

Special Field Exam

Students are required to pass the Special Field Exam at the end of the second year or beginning of the third year. This exam has two parts: a written exam and an oral exam based on the course syllabi from any relevant doctoral research seminars in financial or managerial accounting undertaken by students in the course of their studies.

Dissertation Proposal

By the end of their third year, all students are required to obtain approval of their dissertation proposal by their Dissertation Chair.

Dissertation

Students are required to write a dissertation, which typically takes the form of three publishable papers, to the satisfaction of their Dissertation Committee. The dissertation defense is oral and open to the public.

Accounting - Doctor of Philosophy (PhD)

Mathematics 3 Building

Mathematics 3 (M3) Building on Waterloo's Campus

If you’re highly motivated with a high degree of intellectual curiosity and interested in conducting independent research and generating new knowledge, the PhD in Accounting program is right for you. Through the program, which is the largest accounting PhD program in Canada, you’ll combine substantive knowledge of an area of accounting (auditing and assurance, financial accounting, management accounting, and taxation) with in-depth knowledge of a base discipline and associated research methods. You’ll be prepared for a successful career in academia, with over 90% of our graduates obtaining tenure-track university positions upon leaving Waterloo.

Research areas and degree options

  • Empirical/Archival Research in Accounting
  • Judgement and Decision-Making

Program overview

Department/School : School of Accounting and Finance Faculty : Faculty of Arts Admit term(s) : Fall (September - December) Delivery mode : On-campus Program type : Doctoral, Research Length of program : 48 months (full-time) Registration option(s) : Full-time Study option(s) : Thesis

Application deadlines

  • December 1 (Fall and Winter admit terms have the same application deadline)

Key contacts

Pure Mathematics Graduate Office

Admission limitations

Due to funding restrictions, the Faculty of Arts is currently limiting the number of international students we can admit. Please contact the department's Associate Chair, Graduate Studies prior to applying to discuss your interest in this program.

Supervisors

  • Review the finding a supervisor resources
  • Note that Supervisors are assigned after the successful completion of the comprehensive examination.

Admission requirements

  • Successful completion of a Master's degree or Honour's Bachelor's degree with at least an 80% average
  • Students from various backgrounds, including economics, mathematics, statistics, behavioural science, and related disciplines are encouraged to apply. Admission will not be confined to those with a background in accounting, commerce, or business administration

Degree requirements

  • Review the   degree requirements   in the Graduate Studies Academic Calendar, including the courses that you can anticipate taking as part of completing the degree
  • Check out   Waterloo's institutional thesis repository - UWspace   to see recent submissions from the School of Accounting and Finance graduate students

Application materials

  • Graduate Management Admission Test (GMAT) or Graduate Record Examination (GRE)
  • The SIF contains questions specific to your program, typically about why you want to enrol and your experience in that field. Review the  application documents web page for more information about this requirement
  • If a statement or letter is required by your program, review the  writing your personal statement resources  for helpful tips and tricks on completion
  • Transcripts
  • Three academic references are required
  • TOEFL 100 (writing 26, speaking 26), IELTS 7.5 (writing 7.0, speaking 7.0)

Tution and fees

  • Visit the  graduate program tuition page  on the Finance website to determine the tuition and incidental fees per term for your program
  • Review the  living costs and housing
  • Review the funding graduate school resources for graduate students

Master of Accountancy Academics

Flexibility to fit your schedule

The Master of Accountancy will require completion of 30 credit hours, 15 of which must be at the 8000 graduate level, during a minimum of three consecutive semesters (Fall, Spring and Summer). Students may take the coursework over multiple years to assist with professional and personal commitments.

  • ACCTCY 7384: Auditing Theory and Practice (3)
  • ACCTCY 8450: Accounting and business Strategic Analysis (3)
  • ACCTCY 8373: Taxation of Corporations and Shareholders 
  • ACCTCY 8401: Accounting Ethics 
  • ACCTCY 8436: Financial Accounting Theory and Practice III 
  • ACCTCY 8437: Strategic Cost Management
  • ACCTCY 7365: Governmental Accounting and Budgeting
  • ACCTCY 7940: Professional Accounting Internship  – Spring or Summer
  • ACCTCY 8419: International Accounting 
  • ACCTCY 8404: Internal Auditing 
  • ACCTCY 8438: Forensic Accounting
  • ACCTCY 8444: Advanced Audit
  • MANGMT 7540: Legal Aspects of Business Organization and Operation
  • MANGMT 7010: Operations Management
  • MANGMT 7020: Human Resource Management
  • MANGMT 7030: Organizational Behavior

Additional electives may be available based on semester and potentially at a cost differential. 

Sample Plan of Study

The below plan of study is designed for a student to complete the coursework in one year. There would be options to complete one or two courses in each semester based on professional and personal commitments. As the size of the program continues to grow additional, course availability could increase.

Fall (12 credits)

  • ACCTCY 8436: Auditing Theory and Practice (3)
  • ACCTCY 8373: class title (3)
  • or Elective (3)
  • Business Elective (3)

Spring (12 credits)

  • ACCTCY Elective (3)

Summer (6 credits)

  • ACCTCY 7365: class title (3)

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MS in Accounting Admissions

We make our admission process as straightforward and personalized as possible. If you have any questions or need guidance, our counselors and advisers in the School of Business are available to assist you at every stage of your application process.

Application Timeline

We accept applications up to 1 or 2 weeks prior to the start of the semester.

Admission Requirements

This program is primarily designed for students who already have an undergraduate accounting degree. Students who do not have an undergraduate accounting degree may need to complete additional undergraduate accounting coursework before entering the program.

Required undergraduate coursework:

  • Introduction to Financial Accounting
  • Introduction to Managerial Accounting
  • Intermediate Accounting I
  • Intermediate Accounting II
  • Taxation of Individuals
  • Financial Statement Analysis
  • Business Law and Society

Required Documents

Applicants are required to submit:

  • a letter of intent
  • three letters of recommendation
  • official transcripts (recommended GPA of 3.0 or higher)

Applications are reviewed once all of the required materials have been received. It is your responsibility to ensure that missing documents are received prior to the stated admissions deadline. 

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  • Emmett and Miriam McCoy College of Business
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Master of Science (M.S.) Major in Accounting and Information Technology

Program overview.

The Master of Science (M.S.) degree with a major in Accounting and Information Technology is a cross-department curriculum comprised of accounting and information technology core courses, electives, and a prescribed accounting research elective. Applicants with undergraduate degrees in disciplines other than accounting or from a non-AACSB accredited university may be required to complete additional background coursework. The MSAIT program can be used to satisfy the 150-hour education requirement for the Certified Public Accountant (CPA) license in Texas.

  • completed online application
  • $55 nonrefundable application fee
  • $90 nonrefundable application fee for applications with international credentials
  • baccalaureate degree from a regionally accredited university (Non-U.S. degrees must be equivalent to a four-year U.S. Bachelor’s degree. In most cases, three-year degrees are not considered. Visit our  International FAQs  for more information.)
  • official transcripts from  each institution  where course credit was granted
  • a competitive GPA in the last 60 hours of undergraduate course work (plus any completed graduate courses)
  • responses to specific essay questions
  • resume/CV detailing work experience, extracurricular and community activities, and honors and achievements
  • two forms of recommendation from persons best able to assess the student’s ability to succeed in graduate school
  • Before applying  to the program, applicants must have completed either: a minimum of  ACC 3305  and  ACC 3313  with a grade of "B" or better and at least 6 additional hours of upper level accounting courses from the following for a total of 12 upper level accounting hours:  ACC 3314 ,  ACC 3323 ,  ACC 3365 ,  ACC 3385 ,  ACC 4313 ,  ACC 3308  OR, a minimum of  ACC 3313  and  ACC 3314  with a grade of "B" or better and at least 6 additional hours of upper level accounting courses from the following for a total of 12 upper level accounting hours:  ACC 3323 ,  ACC 3365 ,  ACC 3385 ,  ACC 4313 ,  ACC 3308 .
  • Texas State undergraduate accounting majors with at least an overall 3.2 GPA and a 3.4 GPA in upper-level accounting courses who earn an “A”  the first time taking  ACC 3313  and a “B” or better in one additional upper level accounting course may apply to the graduate program before completing additional upper level accounting courses.

Approved English Proficiency Exam Scores

Applicants are required to submit an approved English proficiency exam score that meets the minimum program requirements below unless they have earned a bachelor’s degree or higher from a regionally accredited U.S. institution or the equivalent from a country on our  exempt countries list .

  • 19 listening
  • 19 speaking
  • official PTE scores required with 52 overall
  • official IELTS (academic) scores required with a 6.5 overall and minimum individual module scores of 6.0
  • official Duolingo scores required with a 110 overall
  • official TOEFL Essentials scores required with an 8.5 overall

This program does  not  offer admission if the scores above are not met.

Degree Requirements

The Master of Science (M.S.) degree with a major in Accounting and Information Technology requires 30 semester credit hours.

MSAIT Program (30 hours total) 

Course List
Code Title Hours
Leveling Courses
(if needed, do not count towards 30 hours)
Introduction to Financial Accounting
Introduction to Managerial Accounting
Financial Accounting and Reporting ("B" or better required to continue)
Survey of Income Tax
Intermediate Accounting I
Intermediate Accounting II
Accounting Systems
Auditing and Internal Controls
Course List
Code Title Hours
Required Courses15
Accounting Data Analytics
Corporate Governance and Ethics
Business Entity Taxation
Database Management Systems
Information Security
Prescribed Electives3
Choose 3 hours from the following:
Professional Accounting Research
Tax Research
Electives12
Accounting Electives Choose 3-9 hours from the following:
Advanced Accounting
Auditing
Professional Accounting Research
Financial Statement Reporting and Analysis
IT Auditing
Regulation and Professionalism
Cost and Managerial Accounting Theory
Special Studies in Accounting
Internship in Accounting
Tax Research
Fraud Examination
Business Information Consulting
Partnership Taxation
Tax Practice, Procedures, Audits and Controversy
Internship in Accounting
CIS Electives Choose 3-9 hours from the following:
Information Technology in Digital Economy
Agile Project Management For Business Professionals
Computing for Data Analytics
E-Commerce: Strategies, Technologies, and Applications
Data Warehousing
Independent Study in Information Systems
Enterprise Resource Planning and Business Intelligence
Information Security Policies and Compliance
Internship in Information Systems
Total Hours30

Comprehensive Examination Requirement

The MSAIT program requires satisfactory completion of a comprehensive portfolio that documents abilities acquired during the program.  These abilities include: analytical and critical thinking skills to apply accounting knowledge; use of information technology, data analytics, and other analytical methods to evaluate accounting issues, form judgments, and communicate; and conceptualizing a complex issue into a coherent, informative, and persuasive written or oral statement.  The portfolio is evaluated in its entirety and no partial credit is given. Detailed instructions and requirements for completing the portfolio are available on the MSAIT Canvas site.  Students who do not successfully complete the portfolio within the required timeline will be dismissed from the program.

Masters level courses in Accounting, and Computer Information Systems: ACC, ISAN

Courses Offered

Accounting (acc).

ACC 5315. Selected Topics in Financial Accounting.

The study of specialized financial accounting topics, existing and prospective, necessary for an advanced understanding of financial reporting. Topics include: pensions and post-retirement benefits, deferred taxes, derivatives, share-based payments, interim and segment reporting and emerging issues of the Emerging Issues Task Force. Prerequisite: ACC 3314 with a grade of “B” or better.

ACC 5316. Advanced Accounting.

A study of accounting for business combinations and consolidated financial statements. Additional selected topics may include accounting for multinational operations, interim reporting, SEC reporting, partnership and governmental and not-forprofit accounting. Prerequisite: ACC 3313 with a grade of “B” or better.

ACC 5320. Auditing.

A study of the underlying theory of external financial auditing including professional ethics, auditing standards and procedures, and the role of auditor’s judgment. (Suggested for CPA eligibility). Prerequisite: ACC 4313 with a grade of “B” or better. Corequisite: ACC 3314 with a grade of "B" or better.

ACC 5323. Accounting Data Analytics.

This course introduces students to the process of making decisions using data-driven techniques. Specifically, this course emphasizes question formulation, hypothesis development, data analysis, model building, and model testing using business case studies. Prerequisite: ACC 3313 with a grade of "C" or better.

ACC 5340. Individual Income Tax.

A study of the tax concepts and issues involved in an individual’s employment and personal life, and in sole proprietorships, property transactions, tax administration and tax practice. Regulatory and ethical issues are incorporated into the discussion. This course may not count as an elective in any master's program in the McCoy College of Business. Prerequisite: ACC 3313 with a grade of “B” or better.

ACC 5350. Professional Accounting Research.

This course provides a study of the sources of authoritative standards in financial accounting. The course develops procedures for identifying the applicable accounting issues, locating appropriate authority, and communicating the results of professional research. Corequisite: ACC 3314 with a grade of “B” or better.

ACC 5352. Financial Statement Reporting and Analysis.

A study of financial statement reporting and analysis. Use of tools and skills will be used to analyze and interpret financial reports for assessing financial performance of firms to facilitate investment, lending, and other financial decisions in a variety of business contexts. Prerequisite: ACC 3305 or ACC 5361 either with a grade of "B" or better.

ACC 5355. IT Auditing.

A study of the IT audit: The process of collecting and evaluating evidence of IT system practices and operations. The course develops understanding of the procedures to test whether the systems are safeguarding assets, maintaining data security and operating effectively and efficiently. Prerequisite: ACC 3305 with a grade of "B" or better.

ACC 5357. Regulation and Professionalism.

This course will cover the professional and legal responsibilities and liabilities of the accounting profession and tax preparers; the commercial law applicable to business transactions; and the legal structure of business organizations. It will also provide a basic overview of corporate and partnership taxation, focusing on current topics and developments. Prerequisites: ACC 3313 and [ACC 4328 or ACC 3308 ] both with a grade of "B" or better.

ACC 5361. Accounting Analysis for Managerial Decision Making.

Use of accounting information for improving managerial decision making. Emphasis is on understanding the practice of business management, budgeting, cost behavior, and operational, internal, and management control. Prerequisite: B A 5352 with a grade of "C" or better.

ACC 5362. Cost and Managerial Accounting Theory.

A study of recent developments and topics in the area of cost and managerial accounting. Includes a discussion of quantitative techniques and their applicability to accounting problems. Prerequisites: ACC 3365 or ACC 5361 either with a grade of “B” or better.

ACC 5366. Business Entity Taxation.

Federal income tax provisions affecting business decisions, with an emphasis on C Corporations, Limited Liability Companies, and Partnerships. An introduction to the choice, formation, organization, operation and distribution rules or the preceding business entities. Prerequisite: ACC 3313 and [ACC 4328 or ACC 3308 ] both with grades of "B" or better.

ACC 5369. Special Studies in Accounting.

Directed study and research on selected accounting topics, including the development of accounting thought and research in; advanced tax topics, international accounting, professional ethics and managerial and financial accounting. Courses will be offered as independent instruction. Prerequisite: Instructor approval.

ACC 5370. Internship in Accounting.

Experiential learning during which the students work in accounting. This work experience may be in public, industry, or governmental accounting units. The student is immersed in a variety of intensive work assignments with increasing levels of responsibility. Students taking ACC 5370 for credit may not take ACC 5680 for credit. Prerequisite: Instructor approval.

ACC 5372. Tax Research.

An examination of the sources of tax authority, which include its primary sources (legislative, judicial, and administrative), as well as secondary sources. The course also develops procedures for identifying the applicable tax issues, locating appropriate tax authority, and communicating the results of tax research. Prerequisite: ACC 4328 or ACC 3308 with a grade of "B" or better. Corequisite: ACC 3314 with a grade of "B" or better.

ACC 5373. Fraud Examination.

An introduction to the theory and techniques used to prevent, detect, and solve occupational and financial fraud and corruption schemes. Includes forensic accounting procedures, interviewing techniques, rules of evidence, documentary evidence gathering, report writing and other aspects of litigation support. Prerequisite: ACC 3305 or ACC 3313 with a grade of "B" or better.

ACC 5375. Business Information Consulting.

Integrative capstone for the MSAIT program using principles and concepts applied through the analysis and presentation of case studies dealing with current issues or emerging trends in the fields of accounting and information technology for the accounting professionals serving as consultants. Prerequisite: ACC 3305 with a "B" or better.

ACC 5377. Partnership Taxation.

A comprehensive study of the tax implications of conducting a business as a partnership or as a limited liability company. Life-cycle analysis and tax planning considerations are emphasized. Prerequisite: ACC 4328 or ACC 3308 or ACC 5366 with a grade of "B" or better.

ACC 5378. Tax Practice, Procedures, Audits and Controversy.

This course focuses on the procedural aspects of tax planning and tax return preparation. Coverage includes IRS enforcement tools and corresponding taxpayer rights, audits and appeals, civil and criminal penalties, and statutory relief provisions. Professional standards and ethical considerations in tax practice are emphasized. Prerequisites: ACC 3314 and [ACC 4328 or ACC 3308 ] both with a grade of "B" or better.

ACC 5389. Corporate Governance and Ethics.

A study of the corporate governance and ethical issues in accounting, including ethical reasoning, integrity, objectivity, independence, core values and professional issues. Prerequisite: ACC 3313 with a grade of "B" or better. Corequisite: ACC 4313 with a grade of "C" or better.

ACC 5390A. International Accounting.

A study of the impact of international business activity on accounting standard setting. This course investigates the development of international accounting standards and compares those standards to US standards. Students taking ACC 4390A for credit may not take ACC 5390A for credit. (MULT) Prerequisite: ACC 3313 with a grade of "B" or better.

ACC 5390G. Sustainability Reporting.

This course on sustainability reporting strategies will examine analytical methods and reporting techniques used by for-profit and non-profit companies to support sustainable operations.

ACC 5390L. Exploring Accounting Oversight in Washington, D.C..

This course offers an immersive learning experience in Washington, D.C. The course bridges classroom theory with real-world practice, providing a holistic understanding of the regulatory landscape through exploration of the key institutions shaping the accounting profession. The core of the course consists of guided visits to these institutions. Prerequisite: ACC 4313 with a grade of "C" or better.

ACC 5680. Internship in Accounting.

This internship involves experiential learning over one entire semester during which the students work in accounting. This work experience may be in public, industry, or governmental accounting units. The student is immersed in a variety of intensive work assignments with increasing levels of responsibility. Students taking ACC 5370 for credit may not take ACC 5680 for credit. Prerequisite: Instructor approval.

Information Systems (ISAN)

ISAN 5199B. Thesis.

This course represents a student's continuing thesis enrollment. The student continues to enroll in this course until the thesis is submitted for binding. Graded on a credit (CR), progress (PR), no-credit (F) basis.

ISAN 5299B. Thesis.

ISAN 5318. Information Technology in Digital Economy.

This course provides an understanding of the issues in managing organizations' information assets. The course examines users' issues and challenges within the Information Technology (IT) management arena as part of a firm's business and IT strategy. The course provides frameworks and management principles that current or aspiring managers can employ with the challenges of implementing rapidly advancing technology. The focus is on managerial rather than technical issues. Prerequisite: B A 5351 with a grade of "C" or better.

ISAN 5355. Database Management Systems.

This course explores the concepts, principles, issues, and techniques for managing data resources using database management systems. Topics include techniques for analysis, design, and development of database systems, creating and using logical data models, database query languages, and procedures for evaluating management software. Students will develop a management information system.

ISAN 5357. Computing for Data Analytics.

This course focuses on fundamentals of programming. Students will learn to design and implement applications, and programmatically handle a variety of data management functionalities.

ISAN 5358. Agile Project Management For Business Professionals.

This course provides an in-depth study of the project management body of knowledge as applied to Information Technology, emphasizing Agile methodologies and the processes of managing scope, costs, schedules, quality, and risks. Topics Include program management, system planning and design methodologies, material & capacity requirements, human, cultural, & international issues, and their impact on the organization.

ISAN 5360. E-Commerce: Strategies, Technologies, and Applications.

This course is designed to familiarize students with current and emerging e-commerce technologies. Topics include Internet technology for business advantage, reinventing the future of business through e-commerce, business opportunities in e-commerce, and social, political, global, and ethical issues associated with ecommerce.

ISAN 5364. Data Warehousing.

This course allows students to familiarize with current and emerging data warehousing technologies that play a strategic role in business organizations. Topics include data warehouse development life cycle, data warehouse navigation, data quality, and performance issues. Prerequisite: ISAN 5355 with a grade of "C" or better.

ISAN 5367. Machine Learning.

This course focuses on deriving actionable knowledge from data using algorithms and industry standard tools. Topics covered are the complete process, key technologies, core machine learning algorithms, and programming used for business intelligence. Prerequisite: ISAN 5357 and ANLY 5336 both with grades of "C" or better.

ISAN 5368. Information Security.

This course covers the analysis, design, development, implementation, and maintenance of information security systems in communication networks. Topics include legal, ethical, professional, and personnel issues, concepts, theories, and processes of risk management, technology; cryptography theory and practice; and physical and hardware security.

ISAN 5369. Independent Study in Information Systems.

This course focuses on individual in-depth research. Students, in consultation with a faculty member, choose a selected area of study in Information Systems and work independently on a specialized project. Course may be repeated with approval of department chair. Prerequisite: Instructor approval.

ISAN 5370. Enterprise Resource Planning and Business Intelligence.

This course uses information technology integrations in enterprises for operational control and business intelligence is examined via Enterprise Resource Planning (ERP) applications in customer relationships management, accounting, finance, purchasing, production control, sales, marketing, and human resource management. Emphasizes managerial issues surrounding the need, selection, and implementation of ERP systems.

ISAN 5371. Accounting Information Systems and Controls.

This course examines accounting information systems and controls and their role in the current technology-intensive business environment. Emphasis is placed on contemporary technology and applications, information technology and business information systems assessments, design of internal controls to satisfy regulation and policy requirements, control concepts, theories, and processes, information systems auditing, systems development life cycle, and information structure, data transfer, and transaction cycles. Prerequisite: ACC 3313 or ACC 5361 either with a grade of "C" or better.

ISAN 5378. Information Security Policies and Compliance.

This course focuses on the technology and managerial issues related to information policies, regulations, and compliance that assure confidentiality, integrity, and availability of data and computer systems. Topics include information security policy, regulations, laws, standards, framework, compliance, and governance. Prerequisite: ISAN 5368 with a grade of "C" or better.

ISAN 5390A. Introduction to Design Thinking.

This course provides an overview and hands-on introduction to Design Thinking and the human-centered design process. Topics include an introduction, defining the problem, ideation, and concept generation, prototyping & testing, refining, and launching.

ISAN 5395. Internship in Information Systems.

This course provides students with opportunities for experiential learning by contributing to a computer information systems project. The course enables integration of professional and academic experience through internship with an external employer. Prerequisite: Instructor approval.

ISAN 5399A. Thesis.

This course represents a student's initial thesis enrollment. No thesis credit is awarded until the student has completed their thesis. Graded on a credit (CR), progress (PR), no-credit (F) basis.

ISAN 5399B. Thesis.

ISAN 5599B. Thesis.

ISAN 5999B. Thesis.

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    Comprehensive written examination which covers all of the Accounting courses you take in your first two years of the PhD Program. Third, Fourth and Fifth Year Curriculum. Secure an advisor prior to your third year. Historically, students and advisors have gravitated towards one another naturally as we ensure students and faculty frequently ...

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    The accounting Ph.D. program is designed to prepare students to publish research in top-tier accounting journals including The Accounting Review, Journal of Accounting and Economics, and Journal of Accounting Research and to take positions at leading research-based universities. ... Accounting Doctoral Student Planned Courses (as of July 2022)

  18. PhD Admissions

    PhD Program Highlights. Accounting: Emphasizes rigorous research and analytical skills, preparing students to contribute significantly to the academic and professional fields of accounting.; Decision, Risk, & Operations (DRO): Focuses on the mathematical and analytical foundations of decision-making, risk management, and operations, ideal for candidates with a strong background in mathematics.

  19. PhD Programs

    The PhD program in Health Policy (Management) prepares students to effect powerful change rooted in data-driven research on the managerial, operational, and strategic issues facing a wide range of organizations. Coursework includes the study of microeconomics theory, management, research methods, and statistics.

  20. PhD Admission Requirements

    PhD Admission Requirements. The goal of the Accounting PhD program is to train students to do rigorous research in accounting, a specialized area of financial economics. An institutional understanding of how accounting information is used by capital market participants and/or within firms is useful and best obtained through relevant work ...

  21. Accounting Ph.D. Program

    The main goal of the accounting doctoral program is to train students to do high-quality research, and become influential scholars in top academic institutions. The accounting group has world-class senior faculty and young, talented scholars with considerable expertise in the above topics and a vibrant research environment.

  22. Ph.D. in Accounting

    The doctoral program at the KU School of Business prepares students for research and teaching careers at major universities. As a doctoral student in accounting, you will have the opportunity to work with internationally known faculty members on a variety of research projects. The program includes a combination of coursework, faculty mentoring ...

  23. Program Requirements

    All Accounting and Management students are required to have completed one undergraduate or graduate course in introduction to Econometrics. If this requirement has not been fulfilled prior to matriculation, then an equivalent course will be required in the first term of the student's doctoral program.

  24. Master of Accounting

    Courses and Program Requirements. The graduate accounting curriculum includes courses that provide greater depth than provided in the undergraduate program. Students can tailor their degree by selecting electives in auditing, information systems, and legal studies. The graduate accounting curriculum has two focuses: CPA Preparation

  25. 2024 Best Accounting Degree Programs Ranking in Texas

    An Accounting graduate from the University of Texas at Austin can pursue various career paths, such as becoming a Staff Accountant or a Bookkeeper. These roles provide valuable experience in financial reporting, tax preparation, and managing financial records, setting the stage for future advancement in the field. ... Accounting programs in ...

  26. Accounting

    Through the program, which is the largest accounting PhD program in Canada, you'll combine substantive knowledge of an area of accounting (auditing and assurance, financial accounting, management accounting, and taxation) with in-depth knowledge of a base discipline and associated research methods. You'll be prepared for a successful career ...

  27. Master of Accountancy Academics

    The Master of Accountancy will require completion of 30 credit hours, 15 of which must be at the 8000 graduate level, during a minimum of three consecutive semesters (Fall, Spring and Summer). Students may take the coursework over multiple years to assist with professional and personal commitments.

  28. Admissions

    Graduate Programs Opens in a new tab or window. Online and Hybrid ... Students who do not have an undergraduate accounting degree may need to complete additional undergraduate accounting coursework before entering the program. Required undergraduate coursework: Introduction to Financial Accounting;

  29. Master of Science (M.S.) Major in Accounting and Information Technology

    Texas State undergraduate accounting majors with at least an overall 3.2 GPA and a 3.4 GPA in upper-level accounting courses who earn an "A" the first time taking ACC 3313 and a "B" or better in one additional upper level accounting course may apply to the graduate program before completing additional upper level accounting courses.