phd accounting syllabus

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You will develop a strong foundation in accounting and related disciplines through our Accounting curriculum, and complement that knowledge with elective courses designed to meet your individual needs and interests.  Our program includes opportunities to take some courses at the University of North Carolina at Chapel Hill to maximize your course options.

Courses required for an Accounting PhD

Scott Dyreng

Course requirements.

The Accounting curriculum requires the following courses as part of your degree requirements:

• 2 PhD courses covering foundational papers in the archival accounting literature
• 2 PhD courses covering papers in agency theory and information economics as used in the accounting literature
• 2 PhD courses in current topics and methods in accounting
• 2 PhD level courses in micro-economics
• 2 PhD level courses in econometrics
• 2 PhD level courses in finance
• Electives to meet your specific needs or interests, which can include additional classes in economics, econometrics, mathematics, computer science, finance, public policy, or psychology
• 3 MBA courses
• Ungraded boot camp courses that are not part of your degree requirements

First and Second-Year Summer Research Paper

Each student is required to write a summer paper following both the first year and second year of coursework.

• First-year summer paper . The first-year summer paper requirement has two components. The first is that each student must provide a replication of the main results of an existing paper so as to illustrate a minimum level of proficiency with statistical programming. Whatever paper is replicated must be specifically referenced. If a student has replicated a paper during first-year coursework of another class, the student may turn in or reference that replication to satisfy the first requirement. The second component is to turn in a completed research paper, the topic of which is approved by either the PhD coordinator or supervising faculty member that the student selects. The paper need not be fully original research, but it can be. As an example of the former, a student may replicate an existing paper and extend it to a new time period. The extension must be well motivated, such as articulating why existing results may not generalize to a new time period. For a student executing this type of “replication and extension” research, both the first and second parts of the first-year summer paper criteria would be satisfied. As an example of the latter, the student can undertake a completely original idea, and prepare the paper individually, with another non-first-year doctoral student, or with a faculty member. (Collaboration with faculty or another non-first-year doctoral student is permitted if the student has played a major role in the generation and development of the core idea and takes the lead in writing the paper.) Students must turn in their first-year summer paper by the first day of the Fall 1 term of the Fuqua Academic Calendar and schedule a 1 hour workshop to present the research paper to the faculty. The workshop presentation must be completed no later than the end of the Fall 2 of the Fuqua Academic Calendar.
• Second-year summer paper . At the end of the second year during the summer, students should have made substantial progress on an original single-authored research study. Each student must select two additional faculty members (one from accounting, one not from accounting) beyond his/her primary advisor to serve as readers and committee members. The role of the four-person committee is to advise and provide feedback from conception to completion of the paper. The formal satisfaction of this requirement is to present the curriculum paper in the accounting workshop series (regular 1.5 hour presentation slot) no later than the end of Spring Term 2 of the Fuqua Academic Calendar in the third year, with the research paper provided to all faculty one week prior to the presentation. Students are encouraged to complete the paper and presentation before the end of Fall Term 2. The committee, with input from the rest of the accounting faculty, will evaluate both the presentation and the paper, and determine what actions are required (e.g., dismissal from the program, additional coursework, etc.).

Qualifying Exams

Students must exhibit satisfactory performance on a written comprehensive examination that tests the student’s understanding of the research discussed in the doctoral seminars and workshops (part 1) and the student’s ability to read and evaluate accounting research (part 2). The comprehensive examination is written by a committee of the accounting faculty, appointed by the accounting area coordinator. The examination committee will grade the exam and determine what actions, if any, are required. Depending on performance on the examination, students may be dismissed from the program or asked to retake the examination. Students are not permitted to take the comprehensive exam more than twice. The examination committee will determine any additional qualifications for a student to retake the exam and when the timing of that exam will occur. Components of part 1 of the comprehensive exam may be taken at different times depending on the timing and sequencing of courses offered. For example, the empirical component of part 1 of the comprehensive exam can take place at a different time than the analytic component of part 1 of the comprehensive exam, with timing varying based upon course offerings. Typically course schedules dictate students will take a portion of part 1 following the second year of coursework and an additional portion of part 1 following the first semester of the third year.

Teaching and Research Assistantship

A critical part of the accounting doctoral program is forming professional relationships with faculty members and learning about the research and teaching processes. All students are expected to help faculty with research and teaching as needed, with the general expectations of 10 hours per week for students in years two through five, and 4 hours per week during year one. Hours worked above these amounts generally qualify for hourly compensation at pre-specified rates established by Fuqua, with the specifics of the work arrangement determined with consultation of the faculty member needing assistance. Work on co-authored projects does not qualify as research assistance.

Preliminary Exam

This requirement is satisfied through the second-year summer requirements outlined above.

Dissertation Proposal

We suggest students form a dissertation committee in the Fall of their fourth year, with the proposal occurring in the Spring of the fourth year. Students have until the end of the summer of the fourth year to complete this requirement.

Dissertation Defense

We expect students to defend their dissertation by the end of their fifth year in the program.

Sample Program Schedule

Course selection will be determined based on your prior experience with mathematics and economics or with accounting.

* Ungraded boot camp course – not part of degree requirement ** Partial PhD course equivalent *** Course taken at the University of North Carolina at Chapel Hill # MBA course as part of three course requirement ## Satisfies graduate school preliminary examination requirement

Accounting (PhD)

Program description.

The Stern School of Business of New York University offers one of the finest PhD programs in accounting in the world. 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. Our PhD students take extensive coursework in economics, finance, econometrics and statistics in addition to accounting. Students are entitled to take courses at Stern as well as other schools within the University such as the Arts and Sciences Graduate School of Economics and NYU’s famous Courant Institute of Mathematics. Our objective is to prepare students for faculty positions as researchers and teachers in top academic institutions.

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 PhD 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 quality of our PhD 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.

All applicants to the NYU Stern School of Business PhD Program are required to submit a complete application for admission. A complete application includes the  online application ,  statement of purpose ,  optional essay ,  educational history and resume or CV ,  letters of recommendation ,  test scores ,  academic transcripts , and an  application fee .

See How to Apply for admission requirements and instructions specific to this program.

Program Requirements

The program requires the completion of at least 36-54 credits, comprised of the following:

Curriculum Details

Although every doctoral student must satisfy general requirements, each student designs and completes an individual program of study.

Each new doctoral student begins a program of study, which requires approval from the Area Coordinator and the Doctoral Office. Any unusual features or revisions of an approved program of study requires permission from both the department Area Coordinator and the Doctoral Office. Unless specifically approved in advance by the Area Coordinator and the Doctoral Office, MBA courses will not be eligible for tuition remission.

The general PhD degree requirement for students entering the program with a Master’s degree or equivalent is to successfully complete a minimum of 36 credits. The requirement for students entering the program with only a Bachelor’s degree is to successfully complete a minimum of 54 credits. If the Doctoral Office and the department Area Coordinator approve, a program of study may include previous graduate work at NYU or other universities. In all cases, students must complete at least 33 credits of coursework at NYU.

An approved program of study becomes part of the student’s permanent academic file and represents a formal commitment by both the student and the school. Any approved program can be modified as appropriate.

A complete program of study must include:

• Prerequisites: Every student must satisfy the prerequisites in calculus, linear algebra, basic probability and statistics, and economics before starting doctoral study. This can be accomplished by taking courses in these subjects for a grade.
• Basic Research Skills Methodology Courses: Every student must complete four research methodology courses, including three courses in probability and statistics, and one course in microeconomics.
• Major Specialization & Elective Courses: Every student must complete the prescribed program of courses in their major specialization, as well as elective courses.

Additional Program Requirements

Program of study.

Successfully complete a program of study, including completion of prerequisite coursework, basic research skills methodology courses, and major field of study and elective courses.

Comprehensive Examination

Successfully pass the comprehensive examination(s) required in the student’s area of study.

Teaching Workshop

Attend the Teaching Workshop and receive certification to teach an undergraduate course.

Teaching Preparations

Successful completion of the teaching practica as described in the PhD Handbook.

Teach an Undergraduate Course

Teach one undergraduate course or the equivalent during the 4th year of study.

Dissertation Proposal

Initiate a major piece of original research and present it for faculty approval.

Dissertation Defense

Complete a satisfactory dissertation and defend it successfully at the defense presentation. The research is the extension and completion of the research presented at the dissertation proposal.

Sample Plan of Study

Learning outcomes.

Upon successful completion of the program, graduates will:

• Get exposure to a wider range of faculty approach to research.
• Get exposure to, and deepen their understanding of, Banking, Financial Instruments, and Debt Contracting.
• Acquire understanding and skills in the area of machine learning.
• Strengthen their economics and finance theoretical and econometric foundations.
• Acquire a broad working knowledge of their field of study.
• Be active contributors to the research environment.
• Conduct independent research.
• Be skilled presenters of academic research.
• Be skilled teachers.

NYU Policies

Stern policies.

University-wide policies can be found on the New York University Policy pages .

Additional academic policies can be found on the Stern Graduate Academic Policies page . 

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• Dissertation Areas and Joint PhD Programs
• PhD Career Outcomes
• PhD Proposals and Defenses
• PhD Job Market Candidates
• PhD Research Community
• 100 Years of Pioneering Research
• Rising Scholars Conference
• Yiran Fan Memorial Conference
• Frequently Asked Questions

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

Professor of Accounting and David G. Booth Faculty Fellow

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

Michael Minnis

Professor of Accounting and Charles E. Merrill Faculty Scholar

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

Assistant Professor of Accounting and IBM Corporation Faculty Scholar

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

Deputy Dean for Faculty and 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 William S. Fishman Faculty Fellow

Associate Professor of Accounting and Kathryn and Grant Swick Faculty Scholar

Anthony Welsch

Anastasia A Zakolyukina

Associate Professor of Accounting

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 Roope Keloharju Maria Khrakovsky Alex Kim Ginha Kim Andrew McKinley Fabian Nagel Pietro Ramella Hristiana Vidinova Hanbyul Yoon Jingyu Zhang

Program Expectations and Requirements

The Stevens Program at 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!

About / Departments

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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Accounting & Management

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Accounting & Management

Curriculum & coursework.

Our programs are full-time degree programs which officially begin in August. Students are expected to complete their program in five years. Typically, the first two years are spent on coursework, at the end of which students take a field exam, and then another three years on dissertation research and writing.

Students in the Accounting and Management program must complete a minimum of 13 semester-long doctoral courses in the areas of business management theory, economic theory, quantitative research methods, academic field seminars, and two MBA elective curriculum courses. In addition to HBS courses, students may take courses at other Harvard Schools and MIT.

Research & Dissertation

Students in accounting and management begin research in their first year typically by working with a faculty member. By their third and fourth years, most students are launched on a solid research and publication stream. In Accounting and Management, the dissertation may take the form of three publishable papers or one longer dissertation.

Recent questions students have explored include: the ways in which managers use retail-level marketing actions to influence the timing of consumer purchases in relation to their firms’ fiscal calendars and financial performance as well as those of their competitors; the role of accounting information in strategic human resource decisions; the evolution, consequences and institutional determinants of unregulated financial reporting practices; the effects of adopting rolling forecasts on forecast quality.

Elliot Tobin

“ I’m constantly inspired to look into new research angles by the brilliant people I run into on campus every day. ”

Current HBS Faculty

• Brian K. Baik
• Dennis Campbell
• Srikant M. Datar
• Aiyesha Dey
• Susanna Gallani
• Gunther Glenk
• Brian J. Hall
• Jonas Heese
• Robert S. Kaplan
• V.G. Narayanan
• Trung Nguyen
• Joseph Pacelli
• Lynn S. Paine
• Krishna G. Palepu
• Ananth Raman
• Edward J. Riedl
• Clayton S. Rose
• Ethan C. Rouen
• Tatiana Sandino
• David S. Scharfstein
• George Serafeim
• Anywhere Sikochi
• Robert Simons
• Eugene F. Soltes
• Suraj Srinivasan
• Adi Sunderam
• Charles C.Y. Wang
• Emily Williams

Current Accounting & Management Students

• Yaxuan Chen
• Ji Ho Kim
• Botir Kobilov
• Yiwei Li
• Trang Nguyen
• Konstantin Pavlenkov
• Ria Sen
• Terrence Shi
• Albert Shin
• Elliot Tobin
• Wenxin Wang
• Yina Yang
• Siyu Zhang

Current HBS Faculty & Students by Interest

Recent placement, wilbur chen, 2022, alexandra scherf, 2021, jody grewal, 2019, andrew jing liu, 2018, hashim zaman, 2022, wei cai, 2020, matthew shaffer, 2019, jee eun shin, 2018, patrick ferguson, 2021, jihwon park, 2020, carolyn deller, 2018, aaron yoon, 2018.

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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 10 hours per week per quarter during the academic year and 20 hours per week in the summer quarter on the practicum. Students in years three through five will spend approximately 14 hours per week per quarter during the academic year and 10 hours per week in the summer quarter on the practicum.

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

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

Research Practicum

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

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

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

Teaching Practicum

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

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

IV. Summer Research Papers and Presentations

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

First-Year Summer Paper

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

Second-Year Summer Paper

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

V. Field Exam

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

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

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

VI. Teaching Requirement

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

VII. Candidacy

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

VIII. University Oral Exam

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

IX. Doctoral Dissertation

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

Typical Timeline

Years one & two.

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

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PhD Course Information

Students are required to complete a minimum of 16 graduate level courses, of which eight at most can be transferred from other programs, schools or universities. Up to four courses per semester may be counted toward the overall requirement of 16 courses. The eight courses taken in the first year usually consist of five required core courses in economics, finance, and econometrics courses (see below), two or three required accounting core courses (ACCT9300, ACCT9400, ACCT9410, ACCT9420, ACCT9430 depending on which courses are being offered that year), and sometimes one elective. In the second year, students take the remaining required accounting core courses (from the above list), and additional elective courses in economics, statistics, finance, management, or law . In the third year, students take any remaining electives, one of which can be the workshop colloquium (ACCT9810). Some students also occasionally construct individualized independent studies with faculty (ACCT9990), but only one independent study is allowed to count toward the 16 required CUs.

Required Courses

Course Descriptions

Course Schedule

Additional PhD Information

• Apply to Wharton
• Doctoral Inside: Resources for Current PhD Students
• Welcome to Philadelphia Video
• Policies and Procedures

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?

Accounting PhD Specialization

General information.

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

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

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

Department web site Accounting Faculty

Admission Requirements

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

Recommended Preparation Prior to Entry

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

Accounting Area Faculty Coordinator

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

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

Course Requirements for Accounting Major

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

*Offered periodically. **Offered every second year.

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

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

Research Methods Minor Area Requirements

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

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

Other Minor Area Requirements

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

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

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

Typical Course Schedule

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

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

Second Year

Fourth Year

Course Requirements for Accounting Minor

Doctoral students minoring in accounting must meet the following requirements:

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

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

*Offered every second year.

Other Requirements

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

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

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

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

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

Effective solutions for complex business problems.

The Simon Business School PhD Program in Accounting provides students with the opportunity to make substantive contributions to the literature by taking advantage of the Simon School's strong economics and quantitative training.

At Simon, accounting is not viewed as a separate academic discipline, but as an integral part of applied economics. By studying accounting and accounting phenomena from the perspective of an applied financial economist, an accounting researcher can provide evidence that potentially affects such diverse areas as the theory of the firm, corporate finance, the economics of regulation, and capital market efficiency.

• Meet Accounting Faculty

Prepare with Math Camp.

• Download Brochure

Program Outline: Accounting

The first year.

The first year gives students solid training in microeconomics and econometrics and introduces them to basic issues in accounting and finance, including accounting and finance seminars which introduce students to current research topics. Students are required to take courses offered by Simon Business School as well as the University of Rochester's Economics Department. First year students are required to take the preliminary exam, which is given at the end of the spring term, and complete a first year research paper, due by September 15 of the student's second year. The paper will be presented in AEC510 or in an Accounting Workshop in the fall of the student's second year.

The Second Year

In the second year, students are expected to take PhD level courses in accounting and finance. In addition, participation in accounting, finance, and applied economics seminars is required. This training provides the foundation from which to develop research topics/ideas in general, and specifically a thesis topic. Students are required to submit a paper by September 15 of their third year. This paper will be presented in AEC510 or in an Accounting Workshop the fall of the student's third year and serves as the student's accounting qualifying exam.

The Third Year and Beyond

In the third year students move from coursework to active research with the objective of identifying a viable thesis topic. Continued participation in all accounting and applied economics seminars is required.

Required Courses.

The Course Catalog contains degree requirements and course descriptions. Please refer the Simon Registrar's website for the current Course Catalog

Simon Registrar

Course Catalog

PhD Accounting Courses

1 credit (First-year PhD students are graded on a P/F basis. Second-year and later students receive a letter grade.)

A forum for the presentation, discussion, and critique of current accounting research papers where accounting faculty, PhD students, and outside speakers present working papers on current research topics. Students are expected to actively participate in the discussion and critique of the papers presented. In weeks when accounting workshops/ seminars are scheduled, accounting PhD students will meet as a group with a member of the accounting faculty before the seminar to discuss the paper. Since such meetings are designed to facilitate students’ active participation in the seminars, students are required to circulate a brief set of comments to the other class participants in advance of the meeting. Grading will be based on the quality of students’ contributions to the pre-seminar meetings as well as their contributions and participation in the actual workshops.

This course focuses recent developments in capital markets research by exploring topics such as how technology intertwines with the production, dissemination, and consumption of accounting information, the incentives and impact of financial intermediaries, and financial reporting regulation and externalities. In addition to the informational role of accounting information, the course also explores its stewardship role by covering recent papers related to executive compensation and incentive structure. Finally, the course expands beyond the U.S. setting by covering topics related to international accounting. Given the turnover of course topics over time, students are required to enroll in ACC 513 each time the course is offered.

Content varies from year-to year based on faculty and student’s interests.

Topics selected reflect areas of active interest to accounting researchers/ accounting profession.

Topics covered in recent offerings of the course include:

“Information Acquisition”; “Soft Information in Financial Markets”; “Private Interactions: Broker Conferences, Roadshows, In-House Meetings”; “The Financial Reporting Environment”; “The Role of Accounting in the Municipal Bond Market”; “Textual Analysis/ Information and Financial Markets”; “Rivals, Information Transfer, Spillovers and Investment Decisions”; “Rivals, Information Transfer, Spillovers and Financial Policies and Corporate Governance and Other Decisions; “Rivals, Information Transfer, Spillovers and Proprietary Costs”; “Aggregate Market Relations”; “Patents and Patent Disclosure”; “Return Predictability” and “Anomalies”.

Given the turnover of course topics over time, students are required to enroll in ACC 511 each time the course is offered.

Prerequisite: ACC 510

This course (along with ACC 513) is the next step in the sequence of accounting seminars taken by the Ph.D. students. ACC 512 builds on the “classics” covered in prior seminars by applying the insights to topical areas of research interest.  It focuses on international aspects of accounting research, such as the interaction between country-level institutional features and financial reporting outcomes, cross-border information flows, harmonization of financial reporting standards and its implications for actual outcomes (both reporting and economic). This course alternates with ACC 513. Given the turnover of course topics over time, students are required to enroll in ACC 513 each time the course is offered.

Prerequisites: ACC 510 and ACC 511

In contrast to the international focus of ACC 512, ACC 513 focuses on the U.S. setting, and in particular on new/emerging theories in financial economics. The course seeks to stimulate discussions on the implication of these theories for accounting research. Recent versions of the course focused on the feedback-effect of stock prices, where managers not only impound information into the stock price, but also learn new information from their firms’ stock prices; and on asset-pricing anomalies, and the role of financial accounting information in mitigating or exacerbating the prevalence of these market-pricing “irregularities”.

Given the turnover of course topics over time, students are required to enroll in ACC 513 each time the course is offered.

Prerequisites: ACC 510 and ACC 511  

The workshop provides a forum for the presentation of ongoing and completed research projects by PhD students in the economics core. Third- and fourth-year PhD students are expected to participate actively.

Prerequisite: permission of the instructor

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Accounting, PhD

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 first-year research assistantship and the first and second year summer research papers.

For more information: https://doctoral.wharton.upenn.edu/programs-of-study/accounting/

View the University’s Academic Rules for PhD Programs .

Required Courses

The course of study for the Ph.D. in Accounting requires the completion of 16 graduate course units. 1

Students must pass all required courses with a grade of B- or better.

Students may, with prior approval of the Accounting PhD coordinator, satisfy this requirement by taking ECON 7300/706. In extraordinary cases, with approval of the Accounting PhD coordinator, a student may satisfy the Econometrics/Statistics requirement with other course sequences.

The degree and major requirements displayed are intended as a guide for students entering in the Fall of 2023 and later. Students should consult with their academic program regarding final certifications and requirements for graduation.

Sample Plan of Study

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Research Skills to Advance Accounting Knowledge

Get Your PhD in Accounting

The PhD in Accounting program focuses on a broad base of knowledge and research skills so you can enjoy a robust career as a university educator and researcher.

In this program, you study issues in two areas: the role of financial information in facilitating the operations of capital markets and assistance for managers planning and controlling the way institutions operate.

Accounting Faculty and Research

Olin’s accounting faculty members conduct world-class research focused on analysis and preparation of financial statements, auditing and managerial accounting. Some faculty members focus on disclosure issues related to the role of financial information in capital markets, both domestic and international. Others examine the effects of legal institutions on the credibility of information produced and used in such markets and the resulting effects on economic performance.

Here are just some of the important journals in which our Accounting faculty have been published:

• Journal of Accounting Research
• The Accounting Review
• Journal of Accounting and Economics
• Auditing: A Journal of Practice and Theory
• Journal of Accounting, Auditing and Finance
• Contemporary Accounting Research

Read about collaboritve research by Accounting faculty and PhD students.

PhD Accounting

WashU Olin’s accounting program focuses on infusing students with a broad knowledge base to enjoy a robust career as a educator and researcher.

Collaborative Research

The Wells Fargo Advisors Center for Accounting Research is dedicated to the dissemination of cutting-edge research in finance and accounting.

PhD in Accounting Curriculum

Prior to the first year—mandatory attendance at math camp (offered through the Economics department)

Recommended Course Sequence

First semester.

MEC 610 Microeconomics I (3 credits)  Econometrics course*  Olin PhD Accounting courses  

Second Semester

• MEC 611 Microeconomics II (3 credits)
• L11 Quantitative Methods II (3 credits)
• Econometrics course*
• Olin PhD Accounting courses
• L11 5161 Applied Econometrics
• B52 620 Empirical Methods in Finance
• B53 620 Empirical Methods in Business
• Attend Accounting seminars.
• Begin research collaborations.
• First-year summer paper
• Complete annual progress report
• Improvisation Course B53 660 Seminar in Presentation Skills (fall semester, required)
• Attend accounting seminars
• Paper presentations (brown bag seminars and conferences)
• Dissertation research
• Attend Accounting seminars
• Dissertation Proposal—Students must be able to assemble a Research Advisory Committee for the proposal of their dissertation and must submit a Title, Scope and Procedure Form as the committee’s approval of the proposed dissertation by September 30 after the fourth year.
• In the summer, students must meet with the faculty coordinator to discuss progress and complete a progress report to be submitted to the PhD Office by August 1.
• Paper presentations (job market paper presentations with faculty and at conferences)
• Intent to Graduate (complete form online)
• Job market and placement
• Oral defense of dissertation
• Submission of Examination Approval form, which signifies committee’s approval
• Upload of final, approved Dissertation to Graduate School of Arts and Sciences
• Submission of documented teaching requirements to PhD office

Download Accounting PhD course descriptions

Meet the Accounting Faculty

Xiumin Martin

Full Professor

• [email protected]
• 314.935.6331

Richard Frankel

• [email protected]
• 314.935.6431

Doctoral Programs

Campus Box 1133-124-05 One Brookings Drive St. Louis, MO 63130-4899

• [email protected]
• 314-935-6340

Office Hours: Monday–Friday 9:00 a.m. to 5:00 p.m.

Quick Links

• PhD & DBA Admissions
• PhD Bulletin
• Greater St. Louis
• Pre-Doctoral Program

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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

PhD in Accountancy - Curriculum

Balance your coursework and research with the right resources

At Gies, the Accountancy PhD program involves a full-time integrated program of coursework and research. A faculty mentor together with the Director of the PhD program will meet with incoming students to determine customized course plans, including the option of early registration in the summer to secure any necessary math, economics, or accounting background courses.

Courses that set you up for success in research and the classroom

Coursework during the PhD program provides an in-depth understanding of the accounting environment. This is necessary for identifying accounting questions and problems that are interesting from a research standpoint. Meanwhile, underlying theories and research tools frequently originate from source disciplines such as economics, finance, psychology, and statistics.

Thus, the Ph.D. program is designed to provide you with a blend of accounting and source discipline courses. Moreover, the program incorporates many electives providing students the flexibility to support their specialized research interests.

Making your research development our priority

Program requirements ensure that students start performing research-related activities early in the program. A point of emphasis is the development of co-authored projects among doctoral students and faculty members.  Our current group of Illinois doctoral students and faculty members have about 20 co-authored research papers. Many of these papers are targeted to and published in the top accounting journals in our field. To facilitate and enhance our collaborative environment, we offer many platforms where students can present their working papers and ideas to the faculty and other doctoral students and receive helpful comments.

The culmination of the program is a dissertation, which provides students the opportunity to develop an original research paper that contributes to the accounting literature. Most of our admitted students complete the entire program in five years.

This PhD specialisation provides candidates with rigorous training at the research frontier in Accounting.

• Start date: August 2024

Specialisation objectives

The specialisation in Accounting prepares candidates for the international academic job market, positions in research organisations, auditing and consulting firms, as well as national and international institutions like accounting standard setting bodies, financial regulators (e.g. SEC, Finanstilsynet, …) or other relevant policy institutions. We encourage candidates with strong quantitative and analytical skills and an interest in Accounting, Finance or Economics to apply.

Distinguishing features

• The Accounting specialisation has a joint intake of students with the specialisations in Finance and Economics. Hence, candidates share some courses and are part of a larger group of recently admitted PhD students to BI.
• Courses are offered by local faculty, invited international researchers or through cooperation at the European level. This allows candidates to early build their own network within academia.
• Research is relevant from the start of the programme since candidates are expected to write summer papers under faculty supervision. This allows students to quickly present research findings at international conferences.

Dean Michael Kisser and Assistant Professor Luciana Orozco shares the advantages of being a PhD candidate at BI

Fully funded scholarships.

All PhD candidates receive financial support when accepted into the programme. The candidates are hired as full-time employees on an initial four-year contract. Continuation of the support through the four years of the program is dependent on good standing and regular progress towards completing the programme’s requirements. PhD candidates are entitled to full parental leave and health insurance, and are part of the Norwegian Public Service Pension Fund. The workplace is BI Norwegian Business School at its main campus in Oslo.

What you can expect

The four-year study programme leading to a PhD degree is designed to allow you to conduct in-depth research. In addition, it is comprised of a course component, seminars, PhD committees, pre-doctoral defence, and lastly, dissertation and final defence. 25% of the time is reserved for teaching.

Entry requirements

How to apply, course plan.

Below you will find an overview of the courses included in the programme and when they are offered.

A PhD from BI can be a gateway to prestigious placements at universities around the world. Below are examples of positions obtained by recent graduates of BI's PhD programme.

The department

The Accounting unit of the Department of Accounting and Operations Management is divided into two sub-groups: One group conducts quantitative (formal analytical and archival) research in the areas of financial accounting and auditing. The other group focuses on qualitative research in management accounting and control.

The financial accounting and auditing group members have multidisciplinary backgrounds in accounting, economics and finance. The group’s ambition is to conduct high-quality research and its members publish in renowned international accounting journals such as The Accounting Review; Accounting, Organizations and Society; Journal of Accounting Research; Management Science; and Review of Accounting Studies, but also in top finance journals like the Review of Finance.

The management accounting and control group is also multidisciplinary, with backgrounds in accounting, arts, economics, finance, management, psychology, and technology, and has published in renowned journals such as Journal of Management Accounting Research; Management Accounting Research; Journal of Management Control; Journal of Accounting and Organizational Change; and Qualitative Research in Accounting and Management. The ambition of the group is the become a research cluster on the interface between digitalization and management control.

Areas of research

The research and teaching interests of the faculty members of the Accounting group are both theory- and application-oriented. Examples include:

• Financial accounting
• Bank accounting, pension accounting
• Disclosures, financial reporting quality and earnings management
• Audit market regulation
• Economics of accounting information, economics of auditing
• Corporate governance
• Management Control
• Management Accounting
• Performance measurement and management
• Digitalization and accounting change
• Enterprise Risk Management
• Cash Flow Management
• Value Creation and Monetization  

The group hosts The Scandinavian Accounting Research Conference and Doctoral Consortium and a research seminar series.

Michael Kisser

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PhD Accountancy Syllabus and Subjects

Updated on - Jan 4, 2023

PhD Accountancy syllabus provides in-depth knowledge about Accountancy, Finance, trades and other aspects of Accountancy. To conduct the research combines the disciplines of accountancy and other commerce subjects. Financial and Cost Accountancy, Finance, Global Trade, and others are some of the most common PhD Accountancy subjects.

Semester Wise PhD Accountancy Syllabus

The PhD Accountancy Course Syllabus is designed to provide students with a platform to deepen and maximize their knowledge of the subject through research and dissertation. PhD Accountancy course focuses on preparing students in many parts of accounting by strengthening their skills in Data Analysis, Organization, and Interpretation, as well as their application in the financial world. The semester-by-semester PhD Accountancy subject list is listed below:

PhD Accountancy First Year Syllabus

The table below contains the list of PhD Accountancy subjects in the first year:

PhD Accountancy Second Year Syllabus

The table below contains the list of PhD Accountancy subjects in the second year:

PhD Accountancy Third Year Syllabus

The table below contains the list of PhD Accountancy subjects in the third year:

PhD Accountancy Subjects

PhD Accountancy subjects cover a wide range of subjects and syllabus that are essential for aspirants to learn over the course of three years. Subjects for the PhD in Accountancy are divided into core and elective categories. The following is a list of PhD Accountancy core and elective subjects:

PhD Accounting Core Subjects

The core PhD Accountancy subjects list of essential subjects that all PhD Accountancy students study irrespective of their optional Subject choices, is as follows:

• Fundamentals of Accountancy
• Advanced Auditing
• Accountancy in Global Trade and Finance
• Research Methodology
• Advanced Financial Accountancy
• Advanced Cost Accountancy
• Direct and Indirect Taxes

PhD Accountancy Practicals Subjects

• Dissertation/Thesis

PhD Accountancy Elective Subjects

• Supervised Reading: Refining the Proposal
• Supervised Reading: Literature Review
• Research Skills in the Social Sciences: Data Collection
• Core Quantitative Data Analysis 1 and 2
• Research Design
• Qualitative Research
• Analyzing Qualitative Data
• Translational Study - Innovation and Entrepreneurship Masterclass
• Qualitative Methods and Ethnographic Fieldwork
• Explanation and Understanding in Social and Political Research
• Intermediate Inferential Statistics: Testing and Modeling
• Foundations of Econometrics
• Applications of Econometrics

PhD Accountancy Course Structure

PhD in Accountancy is a three-year course with six semesters. The PhD Accountancy course structure is designed to provide students with all of the necessary and relevant information to become successful in the field of Accountancy. The subjects in the PhD Accountancy course teach not only theoretical knowledge but also practical and interpersonal skills that are necessary. The following is a breakdown of the PhD Accountancy course structure:

• VI Semesters
• Core Courses
• Elective Courses

PhD Accountancy Teaching Methodology and Techniques

PhD Accountancy has its own set of teaching methodologies and techniques. Subjects are carried out with Practical classes so that students can get a clear picture of what is being taught to them. Practical sessions and seminars give students hands-on exposure to a variety of tools and technologies, allowing them to gain a thorough understanding of Accountancy techniques. This leads to gaining theoretical and practical knowledge of the course. The following are the various teaching approaches used in the PhD Accountancy course:

• Practical sessions
• Dissertation/Thesis Writing 
• Regular Lectures
• Project Work

PhD Accountancy Course Projects

Through project-based learning, the PhD Accountancy programme focuses on offering knowledge in different aspects of Accountancy. Working on projects is primarily intended to ensure that students understand the concepts from beginning to end. The following are some of the most common PhD Accountancy projects:

• Accounting standards-setting
• Analyst forecasts
• Corporate financial reporting issues
• Initial Public offerings
• Internal control
• Mergers and acquisitions
• Securities regulation in international capital markets
• Taxes and business decisions

PhD Accountancy Course Books

The PhD Accountancy books give students an in-depth study of their area of concentration in addition to providing a foundational understanding of the course. Students can access the textbooks for the course both online and offline. Students can make an informed decision by thoroughly understanding the course requirements by downloading the course details prior to enrolling in the course. The following are the reference books for the PhD Accountancy syllabus:

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