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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.
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.
Wallman Family Professor of Accounting
Chookaszian Family Professor of Accounting and David G. Booth Faculty Fellow
Jeffrey Breakenridge Keller Professor of Accounting
Professor of Accounting
Associate Professor of Accounting and Jane and Basil Vasiliou Faculty Scholar
Charles F. Pohl Distinguished Service Professor of Accounting and Finance
Assistant Professor of Accounting
Associate Professor of Accounting
Deputy Dean for Faculty and Fuji Bank and Heller Professor of Accounting
James H. Lorie Professor of Accounting and FMC Faculty Scholar
Dean and George Pratt Shultz Professor of Accounting
Assistant Professor of Accounting and Kathryn and Grant Swick Faculty Scholar
Associate Professor of Accounting and James S. Kemper Faculty Scholar
Charles T. Horngren Professor of Accounting
Sidney Davidson Distinguished Service Professor of Accounting
Boris and Irene Stern Distinguished Service Professor of Accounting
Assistant Professor of Accounting and Fama Faculty Fellow
Associate Professor of Accounting and Kathryn and Grant Swick Faculty Scholar
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.
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.
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.
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.
Chicago Booth Review frequently highlights the work of accounting PhD students, faculty, and alumni.
A Q&A with Chicago Booth’s Anna Costello about how the pandemic affected which suppliers got paid on time.
“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.
A Q&A with Chicago Booth’s Ray Ball on accounting’s past and future.
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.
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.
For Andrew Sutherland, PhD ’13, coauthoring research with Booth faculty was a highlight of the Stevens Program.
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
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
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!
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 .
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.
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.
Publications.
Leaders who bring out the best in others.
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
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.
Discover our other fields of study.
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.
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.
|
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.
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.
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.
Satisfactory completion of the following research papers and presentations are required for admission to candidacy.
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.
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.
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.
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.
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.
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.
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.
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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
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
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.
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.
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.
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.
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)) | |||
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) |
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.
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.
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
MBA applications are open! First deadline: October 14.
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 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.
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
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.
Priority: December 15
Final: January 10
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.
Key components.
Find an overview of key components of the program, including details about expectations and major research projects.
BSAN 920: Probability for Business Research
BSAN 921: Statistics for Business Research
BE 917: Advanced Managerial Economics
ECON 715: Elementary Econometrics
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
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
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.
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.
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.
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.
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
Program faculty.
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:
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:
Students must take four research methods courses, including one course in research design.
Courses that fulfill this requirement include, but are not limited to:
Research methods courses that meet the research design course requirement include, but are not limited to:
Accounting and Management students are required to take seven additional 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 .
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
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.
By the end of their third year, all students are required to obtain approval of their dissertation proposal by their Dissertation Chair.
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.
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.
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
Pure Mathematics Graduate Office
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.
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.
Additional electives may be available based on semester and potentially at a cost differential.
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.
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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.
We accept applications up to 1 or 2 weeks prior to the start of the semester.
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:
Applicants are required to submit:
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.
While admission requirements differ for military students, we’re committed to making the application process as simple and streamlined as possible. Learn more about each admission process and complete your application by clicking the links below.
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Our graduate admissions representatives are here to answer any questions you may have and help you navigate the application process.
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.
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 .
This program does not offer admission if the scores above are not met.
The Master of Science (M.S.) degree with a major in Accounting and Information Technology requires 30 semester credit hours.
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 |
Code | Title | Hours |
---|---|---|
Required Courses | 15 | |
Accounting Data Analytics | ||
Corporate Governance and Ethics | ||
Business Entity Taxation | ||
Database Management Systems | ||
Information Security | ||
Prescribed Electives | 3 | |
Choose 3 hours from the following: | ||
Professional Accounting Research | ||
Tax Research | ||
Electives | 12 | |
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 Hours | 30 |
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
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.
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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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.
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. Additional Information about ...
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 ...
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)
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.
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.
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 ...
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.
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 ...
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 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
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 ...
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 ...
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.
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;
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.