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Department of Accounting | Ph.D. Overview

Ph.d. overview.

• Stern’s accounting faculty has a wide range of research interests and continuously publishes works in all major academic accounting research journals such as the Journal of Accounting Research, Journal of Accounting and Economics, the Accounting Review, the Review of Accounting Studies, and Contemporary Accounting Research. Furthermore, Stern’s accounting faculty has published in such major Finance journals as the Journal of Finance, the Journal of Financial Economics, and the Journal of Financial and Quantitative Analysis.
• The Department boasts a large and diverse body of Ph.D. students, who assist faculty with research projects early on in their doctoral program and often become co-authors to papers published in prestigious accounting journals.
• The admissions process is a rigorous one and important criteria are: an interest in doing research and teaching in accounting, strong quantitative skills, and an ability to communicate effectively. There are no formal education requirements  other than possession of a bachelor's degree - an MBA is not required.
• The quality of our Ph.D. program (ranked 7th in the United States by U.S. News and World Report) manifests itself by, among other things, our success in placing our graduates.

Click here to learn more about the PhD admissions process.

Accounting, Ph.D. Program Coordinators

NYU Stern Henry Kaufman Management Center 44 West 4th Street Suite No. 10-77 Phone:  212-998-0025 Email: [email protected]

Xiaojing Meng

NYU Stern Henry Kaufman Management Center 44 West 4th Street Suite No. 10-84 Phone:  212-992-6812 Email:   [email protected]

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PhD in Accounting

• PhD in Behavioral Science
• PhD in Econometrics and Statistics
• PhD in Economics
• PhD in Finance
• PhD in Management Science and Operations Management
• PhD in Marketing
• Joint Program in Financial Economics
• Joint Program in Psychology and Business
• Joint PhD/JD Program

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

Wallman Family Professor of Accounting

Hans B. Christensen

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

Anna Costello

Jeffrey Breakenridge Keller Professor of Accounting

Merle Erickson

Professor of Accounting

Joao Granja

Associate Professor of Accounting and Jane and Basil Vasiliou Faculty Scholar

Christian Leuz

Charles F. Pohl Distinguished Service Professor of Accounting and Finance

Bradford Levy

Assistant Professor of Accounting

Charles McClure

Associate Professor of Accounting

Michael Minnis

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

Maximilian Muhn

Valeri Nikolaev

James H. Lorie Professor of Accounting and FMC Faculty Scholar

Madhav Rajan

Dean and George Pratt Shultz Professor of Accounting

Thomas Rauter

Amoray Riggs-Cragun

Assistant Professor of Accounting and Kathryn and Grant Swick Faculty Scholar

Delphine Samuels

Associate Professor of Accounting and James S. Kemper Faculty Scholar

Haresh Sapra

Charles T. Horngren Professor of Accounting

Douglas J. Skinner

Sidney Davidson Distinguished Service Professor of Accounting

Abbie J. Smith

Boris and Irene Stern Distinguished Service Professor of Accounting

Christopher Stewart

Assistant Professor of Accounting and Fama Faculty Fellow

Associate Professor of Accounting and Kathryn and Grant Swick Faculty Scholar

Anthony Welsch

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.

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!

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?

• Undergraduate
• Master of Accounting
• Full Time MBA
• Evening Executive MBA
• Weekend Executive MBA
• Charlotte Executive MBA

PhD in Accounting

Accounting and UNC Kenan-Flagler’s international reputation makes us one of world’s top academic centers of innovative accounting thought and research. We are widely recognized as a leading center of research on financial reporting, tax, international accounting, accounting standard setting, managerial accounting, and the role of accounting information in decision making.

We pride ourselves on frequent and successful student-faculty collaboration and encourage our students to work with, and seek advice, from every one of our faculty. We believe this frequent interaction with our faculty, who themselves work in many diverse areas, creates well-rounded graduates who can think creatively and deeply about important problems.

Typical Course Schedule by Year

• Seminar in Empirical Accounting Research
• Seminar in Corporate Governance
• Students in Accounting are required to complete two semesters of Statistics/Econometrics and select the level at which they qualify.
• Many Accounting students select Corporate Finance Theory I & II taught by our Finance faculty.
• Microeconomics
• Capital Markets – your first and second year
• A research paper is required for presentation and critique during the fall semester of your second year.
• Seminar in Corporate Finance: Financial Economics and Asset Pricing
• Seminar in Managerial Accounting (may be completed your first or second year.)
• Investment Finance
• Game Theory
• Econometrics
• Professional Communication Skills
• Seminar in Executing Research
• Comprehensive written examination which covers all of the Accounting courses you take in your first two years of the PhD Program
• An oral presentation of your current research
• 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 interact. However, we will assign an advisor based on student and faculty preferences and interest, if necessary.
• Full-time research
• With consent of your advisor, you may attend/participate or present at external national or international conferences after your second year, which are frequently done by our PhD students.
• Your Dissertation and Oral Defense are expected prior to the end of your fifth year.
• Preparing for the job market
• You may take any elective course offered by UNC Kenan-Flagler or other UNC (or Duke) departments with guidance from your advisor.

View our current Accounting PhD students .

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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.

View degree requirements and a detailed list of courses in the KU 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.

• Associate Professor
• Accounting academic area

• Area Director, Accounting
• Deloitte Professor

• Assistant Professor

• C.A. Scupin Professor

• Jack and Shirley Howard Mid-Career Professor

• Larry D. Horner/KPMG Professor

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

• Doctoral Coordinator, Accounting
• Doctoral program

Doctoral accounting students

• Ph.D. Candidate

• Ph.D. Student

• Doctoral Programs

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

PhD in Accounting

Be more than a PhD. Be an accounting powerhouse.

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It all adds up: incomparable faculty, top research publication rankings, excellent teaching opportunities and a history of great post-graduation placements.

The Eller Doctoral Program in Accounting stands out as a leader with its high concentration of bright minds and collaborative research.

Graduate Program Coordinator Denise Burruel

520-621-2697 [email protected]

The Program

Program essentials.

This accounting doctoral program’s aim is to prepare you to excel as an accounting educator or researcher at a top-50 research institution. As you near completion of your Eller program, our goal is to help you gain notice from excellent schools and prospective employers.

Explore the program

Plan of Study

You’ll spend your first two years learning about research areas, disciplines and methods. Years three and four are spent producing a quality dissertation and research pipeline. Your fifth year is dedicated to progressing your dissertation and research, preparing for a final oral defense and job recruiting.

Explore The Plan of Study

Accounting PhD program for archival-tax research BYU Accounting Rankings

Accounting PhD program for archival-auditing research BYU Accounting Rankings

Accounting PhD program for graduates' publication record BYU Accounting Rankings

Studying Accounting at Eller

We know it can be challenging to evaluate a doctoral program. Current doctoral students were in your shoes not too long ago. Here, Eller accounting doctoral students share their perspectives: from living in Tucson to what they’ve experienced so far.

 Student Spotlight

The American Accounting Association (AAA) 2021 Auditing Section Virtual Midyear Meeting has chosen our PhD Alumni'20, Jacob Jaggi's dissertation titled, "When Does the Internal Audit Function Enhance Audit Committee Effectiveness?" for the 2021 Outstanding Auditing Dissertation Award . This award is given to the author of the dissertation who makes the most outstanding contribution to auditing knowledge. Additionally, Professor Preeti Choudhary and Professor Jayanthi Sunder (co-chairs for Jacob’s dissertation) were chosen to receive the Dissertation Committee Chair Award. Jacob dissertation idea received several recognition and awards, such as the 2019 AAA Western Region Conference Best Doctoral Student Paper Award and the 2018 Institute of Internal Auditors (IIA) Michael J. Barrett Doctoral Dissertation Grant for his dissertation idea, which provided him with financial support. Jacob was placed as an Assistant Professor at Washington State University in May 2020.

Doctoral Admissions Process

Applicants must have a four-year bachelor’s degree, a minimum 3.0 GPA and a minimum 675 GMAT score (taken within the last five years). You’ll need to compile transcripts and test scores, then submit an online application to the University of Arizona Graduate College.

View Admissions PRocess

All of our PhD students are awarded a generous financial package that covers full tuition plus a stipend for living expenses. You may be able to supplement that stipend by teaching extra courses (such as over the summer). Additional scholarships and fellowships are also available.

View Funding Information

Application Deadline

January 15, 2024 :  Next Application Deadline for Fall 2024 Admission (Domestic and International)

Doctoral students are admitted only in the fall semester, and all application materials must be submitted online.

Your coursework will prepare you for cutting-edge research on substantive accounting issues in the areas of managerial accounting, financial accounting, auditing and tax. You can take advantage of the many resources available to you as a doctoral student and sustain our track record of publishing in the top accounting journals.

Explore Research

Our doctoral program strives to prepare our students for competitive faculty positions at Tier-1 accounting research universities. Our past graduates have earned positions at institutions including the University of Chicago, Ohio State University, University of Notre Dame and University of Southern California.

Explore Placement

Accounting Faculty

Our esteemed faculty work closely with doctoral students throughout their coursework and research, mentoring students and guiding them to become successful researchers and teachers. With research ranging from auditing and tax to financial reporting and behavioral and cost accounting, they are a great resource.

Explore Faculty

Start Your Journey to the Top of Your Field

Small class sizes. A great faculty-to-doctoral-student ratio. Incredible research resources. A stellar track record. And you.

Contact us with any questions , or if you're ready to apply to the Eller Doctoral Program in Accounting, just click below. We look forward to making breakthroughs together.

Accounting PhD Program

Phd accounting program.

The Accounting Ph.D. program includes research focused on several accounting disciplines, including Financial, Managerial, and Auditing and Corporate Governance Accounting.

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• ADMISSIONS EVENTS

Financial Accounting

- Accounting standard setting - Financial regulation - International accounting - Company valuation and financial statement analysis - Earnings management - Stock markets and market efficiency - Earnings forecasting and financial analyst behavior

Managerial Accounting

- Performance evaluation and compensation - Budgeting and other control issues in organizations - Balanced scorecard - Strategic management accounting

Auditing and Corporate Governance

- Auditor independence - Auditor behavior and decision making - Corporate governance issues

Tax Accounting

- Tax planning - Tax clientele - Tax policy and its effects on businesses

Requirements

Sample Course Schedule

• Fall: GSBA 602, ACCT 605, ACCT 611, ACCT 621 + Electives
• Spring: ACCT 601, ACCT 611 + Electives

Research Development Beginning in the first semester, students will apprentice with a faculty mentor to learn research fundamentals. Typically students are assigned to a new mentor each semester in the first year. During the summer of their first year, students write a first-year paper. The summer paper will be similar to that of a research proposal.

- Fall: ACCT 611, ACCT 621 + Electives

- Spring: ACCT 611 + Electives

- Summer: BUCO 637

Research Development

Students continue apprentice a faculty mentor to learn research fundamentals and participate in research projects. Typically students are assigned to a new mentor each semester in the first and second year. During the summer of their second year, students complete a directed readings course with their potential advisor.

Screening Examination

In the second year, students complete a screening examination which may take the form of a written or oral exam, written assignments, and/or summer research project. The results of the examination help the faculty determine students’ developmental needs and fitness to continue in the program.

Qualifying Examination

Following the screening exam, with the recommendation of their faculty mentor, students take a comprehensive examination on the core knowledge of their discipline. The examination includes both written and oral components. Upon passing the examination, an individual becomes a Ph.D. candidate and begins work on the Ph.D. dissertation.

• Independent Dissertation Preparation (2)
• Accounting Research Seminar: ACCT 611 (2)
• Electives (Optional)

Research Development At this stage in the program, the relationships Ph.D. candidates have developed through the research apprenticeships often lead to collaborative research projects. Ph.D. candidates continue to apprentice faculty with increasing responsibility. They also begin work on their dissertations.

Teaching Development Ph.D. candidates begin developing teaching skills by serving as a teaching assistant for one or two classes and engaging in teaching skills workshops.

Research Development Research is the primary activity in the fourth year and beyond. Faculty view Ph.D. candidates as “junior colleagues” and partner to write and present papers.

Teaching Development Ph.D. candidates co-teach one course with a faculty member.

Dissertation Defense & Submission The dissertation is the culminating work of a student’s independent research. In the fourth or fifth year of the program, students complete, defend and submit the dissertation. This is the last step to earn the Ph.D.

Research Community

Accounting faculty members have published extensively in leading accounting journals such as:

• The Accounting Review
• Journal of Accounting Research
• Journal of Accounting and Economics
• Contemporary Accounting Research
• Review of Accounting Studies

The University of Texas-Dallas Top 100 Business School Research Rankings for research productivity over the past decade ranks the Accounting faculty as fifth worldwide.

Recognized Research Authorities

The Accounting faculty have served as editors, associate editors and editorial review board members of premier journals in accounting, including:

• Accounting, Organization and Society
• Auditing: A Journal of Practice and Theory
• Journal of Management Accounting Research

Faculty Honors

• Wildman Award
• Notable Contributions to Accounting Literature
• Notable Contributions to Auditing and Managerial Accounting Literatures
• Outstanding Educator Award in Auditing

In addition to required coursework and independent research, students are actively encouraged to participate in research projects with faculty—preferably as a co-author; attend and participate in the ARFs (accounting research workshops); present papers at, serve as discussants and otherwise attend national conferences; and take additional coursework either for credit or audit to further enhance their knowledge base.

PhD STUDENTS

Jessie jaewon cheong.

• PhD Student in Accounting

Isabel (Jaeryung) Cho

Jonathan a. craske.

• PhD Candidate in Accounting

I am a fourth year Accounting PhD Candidate at the University of Southern California - Marshall School of Business. My research interests include information dynamics; governance, monitoring, and oversight mechanisms; regulation; information intermediaries; contracting dynamics; and fraud and financial misconduct.

Job Market Candidates

The Marshall School of Business contributes to the broad field of academic research as our students go on to be thought-leaders in business schools around the world. These Ph.D. candidates are taking the next step in their academic careers. Learn more about each candidate by clicking on their name.

To be announced

Suzanne Burzillo

Katherine simeon bruere.

Katherine Simeon Bruere is a Ph.D. candidate in the Leventhal School of Accounting. She is interested in voluntary disclosure,standard setting, audit quality, audit opinions, goodwill accounting, mergerand acquisitions, corporate governance, financial reporting,  and capital marketsresearch. Prior to starting the Ph.D. program, Katherine worked at Ernst & Young as an auditor in Dallas’ Financial Services division, as well as an accountant at Merit Energy. Katherine earned a BA and an MA in Accounting at Baylor University (2014) and is a licensed CPA in the state of Texas.

AJ Chen is a PhD candidate in Accounting at the USC Marshall School of Business. Prior to joining the Ph.D. Program, he worked as an associate in the investment banking industry, as well as analyst in commodities trading. He also had experience as tax associate at PwC Boston. He is intrigued by how technological innovation affect the real economy, particularly their impact on firms, workers, and consumers.

Accounting students have won numerous prestigious awards over the past several years. These honors include:

• Deloitte Touche Fellowship
• KPMG Doctoral Fellowship
• AICPA Doctoral Fellowship

Learn more about all Marshall PhD Students in the Marshall Directory. For a list of Accounting students in the program please follow thislink.

APPLYING TO THE PhD PROGRAM

Dates + deadlines.

December 15, 2023: Application Deadline - Accounting, Data Sciences & Operations, and Management & Organization* 

January 15, 2024: Application Deadline - Finance & Business Economics and Marketing 

The link to the PhD Program application is available on the Admissions page and the next opportunity to apply is for Fall 2024 admission. Late applications may or may not be considered at the discretion of the admissions committee. 

Admissions decisions are made from mid-February to mid-April. You will be notified by email when a decision has been made.

ADMISSIONS CONTACT

Ph.D. Program USC Marshall School of Business 3670 Trousdale Parkway, BRI 306 Los Angeles, California 90089-0809 EMAIL

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Stay Informed + Stay Connected

PhD specialisation in Accounting and Auditing

The specialisation offers an active and dynamic research environment in our three main research areas: Management Accounting; Financial Accounting and Auditing; and Economics, Ethics and Law. Faculty members are dedicated to guiding and supporting PhD candidates in their research education.

The PhD specialisation in Accounting and Auditing includes a diverse course portfolio inside and outside the department. Our PhD candidates are actively encouraged to make use of the opportunities in engaging in our international network for course work as well as for other research activities.

PhD positions are posted on NHH's Vacant postions-site when available.

Areas of research

• Financial Accounting and Auditing
• Management Accounting and Control
• Economics, Ethics and Law

PhD courses

A minimum of 45 credits need to be completed normally within the second year

PhD candidates are also encouraged to attend short specialisation courses at other Scandinavian or European Universities. Once a year, all PhD candidates meet at the PhD day - a lively workshop where they present and discuss each other’s work.

Requirements for admission

Applicants should hold a Master’s degree in business administration, economics, or comparable discipline.  It is beneficial if applicants have a background in either quantitative or qualitative empirical methods. They should also be fluent in English. Moreover, non-Scandinavian applicants should complement their application with recent GMAT or GRE tests.

General admission requirements

Research environment

Every PhD candidate is provided with office space, computer facilities and administrative support. We make a particular effort to include the PhD candidates in the research activities of the department.  We also arrange the possibility for PhD candidates to pay a long term visit to foreign institution that are part of the department’s networks.

PHD STUDENTS AND PROJECTS

Here you can meet the current PhD students at the Department of Accounting, Auditing and Law and find out more about their projects.

• Eva Annette Litlabø
• Saad Bin Anis
• David Ogudugu
• Anna Eitrem
• Winson Tsun Hin Chiu
• Rusha Nandy
• Rieke Sophie Kohn
• Kamilla Elise Ose Hobber

Former PhD-students

• Hussnain Bashir 2022
• Andreas Ulfsten 2022
• Ibrahim Pelja 2022
• Dan-Richard Knudsen 2022
• Shrey Nishchal 2021
• Christian Andvik 2021
• Bjarne Møller 2021
• Charlotte Haugland Sundkvist 2021
• Kyrre Kjellevold 2020
• Svein Abrahamsen 2020
• Grete Helle 2019
• Peter Frii 2019
• Hilde Kinserdal 2017
• Hildegunn Løken Sandal 2016
• Galina Goncharenko 2016
• Kjell Ove Røsok 2016
• Danielius Valuckas 2016
• Alena Golyagina 2016
• Patricia Wellmeyer 2016
• Anita Meidell 2016
• Han Wu 2016
• Carmen Olsen 201 5
• Karl Sæbjørn Kjøllesdal  2014
• Jeff Downing  2013
• Ellen H. Marthinsen Kulset  2013
• Tor-Erik Olsen 2012
• Cathrine Kleppestø 2011
• Anne Isabelle Robbestad 2011
• Ken Blindheim 2010
• Na Zhou 2010
• Leif Atle Beisland 2009 
• Jonas Gaudernack 2008  
• Liv Bente Hannevik Friestad 2008
• Jiozhou Wang 2007 
• Finn Kinserdal 2006 (in Norwegian)
• The Department of Accounting, Auditing and Law
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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.

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Accounting and Information Systems

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About the Program

The Wisconsin PhD Program in accounting and information systems prepares individuals for careers in research, teaching, and service at the university level.

The program stresses high-quality research at the frontiers of knowledge. A majority of the student’s time in the program is dedicated to developing, refining, and applying their research skills.

The accounting and information systems specialization has a strong track record of producing high-quality researchers and teachers. Our approach values collegiality; students work closely with faculty in an apprenticeship-type approach.

Core Areas of Research

Student research is supported by faculty in four core areas and include archival and experimental research:

Financial accounting

Managerial accounting

Our faculty members contribute to significant advancements in the field, as evidenced by our recently published journal articles .

Academic Requirements

The admissions process is highly competitive. Ideal candidates possess a strong academic background including prior study of accounting at the undergraduate or graduate level. Work experience is also valued.

All students must meet the  general PhD requirements of both the UW–Madison Graduate School and the Wisconsin School of Business. Prospective students should have:

• A strong mathematical background. Students with an undergraduate or graduate degree in accounting or the equivalent are given preference. While many students have completed master’s degrees or an MBA program, these are not required.
• In limited cases, a degree in the related fields of psychology, economics, or sociology, coupled with demonstrated interest in accounting, is sufficient.

Ideally, students complete the following courses prior to entering the program. (In some cases, these courses can be completed early in the program.)

• Two semesters of undergraduate calculus
• An upper division course in linear algebra
• An upper division course in microeconomic theory, taught using a mathematical approach

Program Coursework

Students are required to complete three seminars in accounting research:

Introduction to Accounting Research

Behavioral Accounting Research

Archival Accounting Research

Students in our program develop a basic research background in both archival and behavioral empirical research. The program is one of the most balanced programs in the country in terms of support for different research methodologies and topics. Most students ultimately specialize in the research area and methodology that best suits their skills and research interests. Both behavioral (including experimental economics) and archival methods are strongly supported. Students also develop specialization in a related field such as economics, psychology, or sociology. Finally, students build a foundation in statistics that supports their research interests. Methodology courses in economics, agricultural economics, or psychology will generally provide a strong foundation.

Students present to the faculty an original research project—often co-authored with a faculty member or with another student—after their first year in the program and again by the end of their third year in the program.

See Guide for all course requirements

Faculty Research Interests

Jongwoon “Willie” Choi Research interests: Experimental Economics Managerial accounting and control Reward systems View full profile Ruyun “Ivy” Feng Research interests: Financial reporting Informativeness of accounting information Information environment and firm behavior Information technology and alternative data View full profile Ewelina Forker Research interests: Managerial accounting & control Joint human-machine decision making Forecasting and planning Organizational learning Reward systems in healthcare View full profile Fabio Gaertner Research interests: Executive compensation Corporate tax reporting Taxation and capital structure Corporate tax policy View full profile Emily Griffith Research interests: Auditor judgment and decision-making Use of specialists in auditing Auditing complex estimates View full profile Minjeong (MJ) Kim Research interests: Managerial accounting and control Executive Compensation Corporate governance Sustainability View full profile Stacie Laplante Research interests: Intersection of financial and tax reporting Influence of tax and financial reporting on capital markets Importance of tax and accounting information on business decisions View full profile Thomas Linsmeier Research interests: Role of accounting information in securities markets Valuation-relevance of earnings component information Economic effects of changes in accounting regulation View full profile Dan Lynch Research interests: Tax policy changes Financial reporting of income taxes Corporate tax avoidance View full profile Accounting Doctoral Scholars Program Brian Mayhew Research interests: Auditing Audit quality The role of reputation in markets Experimental economics Impact of agency costs on firm valuations and performance Related party transactions Audit markets View full profile Andrea Tillet Research interests: Effects of accounting standards and regulatory changes on financial reporting and disclosure Informativeness of disclosures to users of financial statements Revenue recognition View full profile Dan Wangerin Research interests: Accounting Standards Financial accounting standards board pronouncement Financial reporting Taxation and capital structure View full profile Terry Warfield Research interests: Financial reporting, including behavior of financial markets relative to accounting disclosures, accounting choice, disclosure, and regulatory policy Financial institution financial reporting View full profile John Wild Research interests: Financial accounting and reporting Earnings quality Informativeness of accounting measures Financial markets Audit reports Corporate governance Managerial ownership International financial markets View full profile Karla Zehms Research interests: Decision-making in financial accounting, auditing, and managerial accounting Corporate governance CFO compensation Auditor client acceptance Fraud Client-auditor negotiation Audit budget-setting process Accounting curriculum effectiveness View full profile Connect With Current Students

We encourage you to contact our doctoral students in accounting and information systems to hear their perspectives on the Wisconsin PhD Program.

View current student profile

See Our Placement Results

Graduates of our PhD specialization in accounting and information systems have accepted tenure-track positions at top research universities.

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PhD in Business Administration with a Specialization in Accounting

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Accounting serves a critical role in communicating information about individuals and organizations. Leeds’ PhD students strive to inform as well as influence this communication process through academic research, teaching and professional service. The Accounting PhD program provides students the opportunity to work in collaborative relationships with faculty and gain the skills necessary to conduct research that contributes to knowledge in corporate disclosure, information intermediaries (e.g., financial analysts, media, etc.), market microstructure, corporate governance, executive compensation, corporate social responsibility, and standard setting. The accounting group specializes in empirical financial research, which relies heavily on econometric methods.

Leeds’ accounting research reputation is among the strongest: Leeds ranks No. 18 for financial-archival research publications and No. 15 for managerial-archival research publications in the U.S. over the last six years (source: BYU Accounting Research Rankings ). Leeds’ PhD program graduates also have the skills to produce and publish their own research: Leeds’ accounting PhD program ranks No. 28 for financial-archival publications and No. 7 for managerial-archival publications six years post-graduation.

Become a leading expert

Accounting PhD students are trained to be successful academic researchers and teachers. They develop their own research ideas and implement appropriate research methods. The accounting doctoral courses tap into faculty research and expertise on a wide range of topics that are of particular interest to accounting academics, practitioners and standard-setters.

Accounting students build their teaching portfolio by first acting as a teaching apprentice (TA) for three sections of a semester-long class and subsequently teaching their own two sections of a semester-long class.

Additional  information about our Accounting faculty  can be found here.

General details about the curriculum, requirements, and structure of the  program can be found here . Please be aware this document is not an exhaustive list of the requirements for the Program.

How to Apply

PhD in Accounting Program Flyer

PhD Graduates' Publications

• When are concurrent quarterly reports useful for investors? (2023) Review of Accounting Studies Jesse Glaze – University of Colorado Boulder (PhD 2022) Nikki Skinner – University of Georgia (PhD 2019) Andrew Stephan – University of Colorado Boulder
• Facilitating tacit collusion through voluntary disclosure: Evidence from common ownership (2022) Journal of Accounting Research Andrea Pawliczek – University of Colorado Boulder (PhD 2017) Nikki Skinner – University of Georgia (PhD 2019) Sarah L.C. Zechman – University of Colorado Boulder
• The usefulness of corporate income tax accounting: Evidence from pension returns (2022) The Accounting Review Marc Cussatt – Clemson University (PhD 2014) Paul Demere – University of Georgia
• Forecast withdrawals and reporting reputation (2022) The Accounting Review Nathan Marshall – University of Colorado Boulder Nikki Skinner – University of Georgia (PhD 2019)
• Income smoothing through R&D management and earnings Informativeness (2022) The Accounting Review Bok Baik – Seoul National University Katherine Gunny – University of Colorado Denver Boochun Jung – University of Hawaii at Manoa (PhD 2007) Duri Park – Sogang University
• Organized labor and inventory stockpiling (2022) The Accounting Review Sophia Hamm – Tulane University Boochun Jung – University of Hawaii at Manoa (PhD 2007) Woo-Jong Lee – Seoul National University Daniel Yang – The Ohio State University
• A new take on voice: The influence of BlackRock's "Dear CEO" letters (2021) Review of Accounting Studies Andrea Pawliczek – University of Colorado Boulder (PhD 2017) Nikki Skinner – University of Georgia (PhD 2019) Laura Wellman – Pennsylvania State University
• Performance-vesting share award outcomes and CEO incentives (2021) The Accounting Review Andrea Pawliczek – University of Missouri (PhD 2017)
• Legal expertise and the role of litigation risk in firms' conservatism choices (2021) The Accounting Review Jonathan Black – Purdue University (PhD 2015) Chad Ham – Washington University in St. Louis Michael Kimbrough – University of Maryland
• Manager perception and proprietary investment disclosure (2021) Review of Accounting Studies Caleb Rawson – University of Arkansas (PhD 2018)
• Does the media help or hurt retail investors during the IPO quiet period? (2020) Journal of Accounting and Economics Brian Bushee – University of Pennsylvania Matthew Cedergren – University of Pennsylvania Jeremy Michels – University of Pennsylvania (PhD 2014)
• Discretionary disclosure and management horizon: Evidence from patenting (2020) Review of Accounting Studies Stephen Glaeser – University of North Carolina Jeremy Michels – University of Pennsylvania (PhD 2014) Robert Verrecchia – University of Pennsylvania
• The debt-equity choice when regulatory thresholds are based on equity values: Evidence from SOX 404 (2020) The Accounting Review David P. Weber – University of Connecticut (PhD 2005) Yanhua Sunny Yang – University of Connecticut (PhD 2006)
• The association between SFAS No. 157 fair value hierarchy information and conditional accounting conservatism (2018) The Accounting Review Jonathan Black – Purdue University (PhD 2015) Jeff Zeyun Chen – Texas Christian University Marc Cussatt – Washington State University (PhD 2014)
• Bridging the gap: Evidence from externally hired CEOs (2018) Journal of Accounting Research Yonca Ertimur - University of Colorado at Boulder Caleb Rawson - University of Colorado at Boulder (PhD 2018) Jonathan L Rogers - University of Colorado at Boulder Sarah L.C. Zechman - University of Colorado at Boulder
• Risk-based forecasting and planning and management earnings forecasts (2017) Review of Accounting Studies Christopher Ittner – University of Pennsylvania  Jeremy Michels – University of Pennsylvania (PhD 2014)
• Disclosure versus recognition: Inferences from subsequent events (2016) Journal of Accounting Research     Jeremy Michels - University of Pennsylvania (PhD 2014)
• Shell games: the long-term performance of Chinese reverse-merger firms (2015) The Accounting Review     Kevin K Li - University of Toronto Charles M.C. Lee - Stanford University Ran Zhang - Peking University, Guanghua (PhD 2006)
• Does SOX 404 Have Teeth? Consequences of the Failure to Report Existing Internal Control Weaknesses The Accounting Review     Sarah C. Rice - Texas A&M University at College Station David P. Weber - University of Connecticut (PhD 2005) Biyu Wu - University of Connecticut
• Issuer operating performance and IPO price formation (2015) Journal of Accounting Research     Michael Willenborg – University of Connecticut Biyu Wu - University of Nebraska at Lincoln Yanhua Sunny Yang - University of Connecticut (PhD 2006)
• National culture and corporate investment (2013) Journal of International Business Studies          Liang Shao - Hong Kong Baptist University Chuck C Kwok - University of South Carolina at Columbia Ran Zhang - Peking University, Guanghua (PhD 2006)
• Financial Reporting Quality and Labor Investment Efficiency (2013) Contemporary Accounting Research Boochun Jung – University of Hawaii (PhD 2007) Woo‐Jong Lee – The Hong Kong Polytechnic University David P. Weber – University of Connecticut
• Audit quality and the trade-off between accretive stock repurchases and accrual-based earnings management (2012) The Accounting Review     Brian M Burnett - Indiana University at Bloomington (PhD 2011) Bradrick M. Cripe - Northern Illinois University  Gregory W. Martin - Indiana University at Bloomington (PhD 2009) Brian P. McAllister - University of Colorado at Colorado Springs
• Earnings smoothing activities of firms to manage credit ratings (2012) Contemporary Accounting Research Boochun Jung – University of Hawaii (PhD 2007) Naomi Soderstrom – University of Colorado Boulder Yanhua Sunny Yang – University of Connecticut (PhD 2006)
• Do unverifiable disclosures matter? Evidence from peer-to-peer lending (2012) The Accounting Review Jeremy Michels – University of Colorado at Boulder (PhD 2014)
• Do financial analysts' long-term growth forecasts matter? Evidence from stock recommendations and career outcomes (2012) Journal of Accounting and Economics     Boochun Jung – University of Hawaii at Manoa (PhD 2007) Philip B. Shane – University of Virginia, McIntire Yanhua Sunny Yang - University of Texas at Austin (PhD 2006)
• How effective is internal control reporting under SOX 404? Determinants of the (non-)disclosure of existing material weaknesses (2011) Journal of Accounting Research     Sarah C. Rice - University of Connecticut David P. Weber - University of Connecticut (PhD 2005)
• Earnings management using real activities: evidence from nonprofit hospitals (2011) The Accounting Review Leslie G. Eldenburg - The University of Arizona Katherine A. Gunny - University of Colorado at Boulder Kevin W. Hee - San Diego State University (PhD 2008) Naomi Soderstrom - University of Colorado at Boulder
• PhD in Accounting
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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.

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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.

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 3 hours per week per quarter on the practicum. These practicums are research rotations with faculty and involve regular meetings and deliverables. 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. These practicums typically focus on the students’ own projects, under the guidance of the faculty with whom they are working with. 

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 practicum, 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, students will serve as research assistants for the sponsoring faculty member as part of their research practicum. From the third to the fifth year, the focus of the research practicum will shift to the students’ own research projects, including collaborative work, under the guidance of the sponsoring faculty member.

These practicums are designed to provide valuable research experience, involving the initiation, development, and completion of new and ongoing research projects, as well as writing referee reports under faculty supervision and engaging in similar career-building activities.

In addition to the activities overseen by the sponsoring faculty member, students must regularly attend 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.

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 three quarters of ACC 698 - Teaching Practicum  or course assistantships 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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PhD in Accounting, Auditing, Management control

To be part of a new generation of creative, entrepreneurial and innovative researchers, able to face current and future challenges in Accounting, Auditing and Management control

Full time programme

High School Diploma (or equivalent) +5

High School Diploma (or equivalent) +9

Do you want to deepen your understanding of how management is practiced? Are you willing to inspire new thinking through teaching and research? And have an impact on management policies?

During the second year of the Doctoral Programme (Master of Philosophy 1 (MPhil 1) ), students develop more deeply their research ideas, theoretical models, methodology, and research protocol, while working closely with their academic advisors. From this year, most students also gain pedagogical experience by tutoring /teaching courses at the Bachelor’s and Master’s levels. In addition, financial support for conferences and research visits ensures that students can progress under excellent conditions and fully integrate international research networks in their field. At the end of the second year students present their current PhD plans and progress to date in front of a panel of academic committee; Years 3 (MPhil 2) and 4 (MPhil 3) of the Doctoral Programme are dedicated to original research and developing a PhD dissertation. Some students require an additional fifth year to finish the PhD dissertation, in which case a part-time teaching contract is generally signed with the University of Toulouse Capitole (ATER contract).

List of research interests:

• Management Control Systems
• Environmental Accounting
• Industrial risks
• Performance Management System
• Service sector
• Public Management
• Corporate valuation
• Mergers and acquisitions
• Sustainability accounting and reporting
• Accounting History
• Accounting Profession
• Management of financial teams and talent management
• Critical Accounting

Benefits of the programme

• Engage with internationally renowned scholars
• Conference and research funding
• Robust training in conducting original and independent research

Programme Objectives

• Identify and validate original research questions grounded in theoretical foundations
• Develop and apply appropriate, innovative and persuasive methods for research projects
• Conduct critical and reflexive analysis of research findings, impact and outcomes
• Provide relevant recommendations about practical problems encountered by organisations
• Actively work in an inclusive, respectful and constructive way with supervisors, researchers and peers both within the institution and the wider international research community
• Communicate effectively in both written and oral modes with a range of audiences formally and informally through a variety of different techniques and media
• Understand and apply the codes of conduct and guidelines for scientific rigor, integrity and ethics
• Teach and/or support student learning at undergraduate and graduate levels

Graduates in employment

Student testimonial

I would really advise TSM and its Doctoral Programme to students from Morocco or to anyone whose interested in undertaking an academic career. The educational programmes are attractive and constructive. I wouldn’t ask for a better student-professor relationship. TSM gives you the chance to bring out the best in yourself. At TSM everyone is open and pleased to help you. You get to meet people from all over the world and learn from them. Yeah! You can learn about the world at TSM.

The approximate monthly cost of living in Toulouse is around €730 per month. This includes accommodation, electricity, gas, health, insurance, phone, Internet, food and leisure.

A cotutelle, or double degree for the PhD with a foreign university, must be initiated by a TSM Doctoral Programme faculty member (we do not accept requests coming directly from foreign doctoral students). The future supervisors must have pre-existing research ties, such as being co-authors on a paper or collaborating on a research project. Please discuss this project with your supervisor. 

No. You should apply first for admission to the Doctoral Programme. Each application will be carefully studied by the professors in the field of specialization. Final decisions are made by the Doctoral Programme Board, so though you could identify potential supervisors doing research in your field of interest, it is not necessary to contact them to agree on supervision prior to application. Identifying the best supervisor is an essential and important milestone for your future PhD thesis: you will do it, with the Doctoral Programme support, during the first 6 months of the MSc degree.

A Bachelor’s degree (in the US), the completion of the first year of a Master (in Europe) or an equivalent diploma, representing a four-year course of study (equivalent 240 ECTS) in an accredited college or university, is required for admission to the doctoral programme (Year 1, Master of Science). A completed Master’s degree is not required, although many applicants have a Master’s degree in such fields as management, finance, economics, engineering, psychology, statistics or other related fields. Superior academic performance is expected.

No, students must sequentially complete the courses in the Master of Science and the MPhil. The programmes are concurrently scheduled, which makes it impossible to complete both programmes during the same academic year.

Generally, all interested applicants apply to follow the overall course of the programme (i.e. first year of MSc coursework followed by the internal application to enter into the MPhil course of study and research). Candidates interested in obtaining a PhD through professional experience are encouraged to research the VAE process and then contact [email protected]

Programme Head

Marie CAUSSIMONT

Administrative officer, claudia ouaguenouni, partner administrative officer, joshua physick.

CU Locations

USA | Turks & Caicos Islands

Applications are Open

Join our community of innovators and leaders. Apply today to take the first step towards your goals.

Graduate programs

Student's services, school of business, ph.d. in forensic accounting and audit.

The Ph.D. in Forensic Accounting and Audit is meticulously designed to impart extensive knowledge and skills in the realms of forensic accounting and auditing. Covering forensic accounting techniques, fraud detection, data management, cyber forensics, business valuation, and ethical considerations, this program ensures a comprehensive understanding of the profession. By integrating case studies and real-world exercises, it prepares professionals to tackle the complexities of forensic accounting and auditing with practical expertise.

• Identify and apply ethics, laws, rules, and procedures to forensic accounting practices.
• Investigate and uncover accounting and auditing fraud through forensic methodologies.
• Effectively communicate the results of forensic investigations, both orally and in writing.
• Design strategies to detect and prevent fraudulent activities.

Ph.D. graduates in Forensic Accounting and Audit emerge as leaders in financial integrity. Armed with advanced skills in forensic techniques, fraud detection, and ethical considerations, they play pivotal roles in uncovering and preventing fraudulent activities. These experts are well-equipped to communicate investigation results effectively, contributing to the transparency and integrity of financial practices in various sectors. Their impact extends across industries, from finance to law enforcement, where they serve as ethical leaders upholding the highest standards in forensic accounting and auditing.

Program Structure

Total Credits required for Doctor of Philosophy (Ph.D.) in Forensic Accounting and Audit is 73.

Students must complete all the required foundation courses. Each course is valued as 4 Credits.

Detecting Accounting Fraud: Analysis and Ethics

(4 Credits)

Accounting Ethics and Professional Responsibilities

Forensic Accounting Analytics

Forensic Valuation

Financial Statement Fraud

Accounting Fraud Risk Assessments

Criminal Investigative Techniques in Forensic Accounting

Accounting Fraud in Government

Internal Controls and Accounting Systems

The Expert’s Roles and Reports

Auditing for Financial Reporting Fraud

Complex Discovery and Data Management

Allegations of Audit Failure

The Internship Course provides students with a hands-on opportunity to apply theoretical knowledge gained in their academic studies within a real-world professional setting

Internship in Forensic Accounting

(6 Credits)

Students intending to pursue doctoral degrees must take and pass a comprehensive examination after they have completed their non-dissertation courses, because it is a pre-requisite of the dissertation courses. One of the purposes of this examination is to sufficiently assess students’ full knowledge on the dissertation title they wish to research.

Comprehensive examination is valued as 1 credit.

Completion of the following courses in the dissertation course is mandatory for obtaining a Doctor of Philosophy (Ph.D.) in Business Administration. The dissertation itself must be undertaken only after the successful completion of all non-dissertation courses. It is essential to note that not more than one dissertation course can be pursued in a single session.

For detailed Dissertation guidelines, please click here .

Each dissertation course carries a value of 4 credits, with the exception of the “Dissertation Complete” and “Oral Defense” courses, which are valued at 2 credits each.

Dissertation – Practical Research IV (Dissertation complete and Oral Defense)

(2 Credits)

Dissertation – Practical Research III (Data Collection & Analysis)

Dissertation – Practical Research II (Review of Related Literature & Methodology)

ACCT 960a :

Dissertation – Practical Research I (Proposal)

Tuition and Financial Aid

For comprehensive information on tuition costs and associated fees, please visit our dedicated Tuition and Fees page .

Looking to find your perfect fit? Learn more about this program from our detailed program brochure. Download our comprehensive program brochure now.

How to Apply

Find detailed information about application requirements and important deadlines for enrollment. Ready to begin your journey? Start your application now at our Online Application Portal.

Please visit our  Admission Requirements page for detailed information on the institution-wide application requirements.

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Frequently Asked Questions (FAQs)

The duration of our graduate programs varies. Master’s programs typically take 1-2 years, while Doctoral programs may take 3-5 years to complete, depending on the field of study, program structure, and whether you’re enrolled full-time or part-time.

Contact Information

[email protected]

(649) 941-7337 (406) 831-9384

[email protected]

Your Next Steps

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Click any of the options below to navigate to that specific website.

Undergraduate studies

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All graduate programs

Student Affairs

Inc. Registrar's office

Clinical Hours

Clinical credits.