why get a phd in accounting

When accounting goes unaccounted for

What’s Getting a PhD in Accounting Really All About?

The PhD is based on research. Research is based on psychological or economic theory and statistics. Statistics are based on mathematics. You need to be comfortable taking two years of graduate level econometrics, statistics, and mathematics if you want to do a PhD in accounting. And by the way, I hope you have already taken Calculus I (and not the business school “calculus” that most undergrad degrees require. You need the calculus the engineering and physics undergrads take), Calculus II, Calculus III, and Linear Algebra because you will need to be good at all of those topics before you even step foot into a doctoral program. If you can learn to program and work with relational databases before you enroll in a PhD program, that will also help. Finally, research is more than just numbers and analysis. You need to be a good writer so that you can clearly communicate why the research you are doing is important, what you found, and why it matters.

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A Ph.D. for me? Really?

If you are a CPA with recent practical experience and a love for the profession, the academic accounting community is ready to embrace your talents.

Still don’t know what you want to be when you grow up? Based on the number of emails and phone calls I receive, you are not alone. Sure, you landed your first accounting job (or maybe your second or third), and your career opportunities look limitless, but the little voice in the back of your mind is telling you that there is something more out there. You may even be contemplating returning to school to pursue a career as an accounting faculty member. That idea isn’t crazy—in fact, it’s an excellent career move.

There’s a serious shortage of accounting faculty right now. Faculty retirements are on the uptick (the average age of a tenured accounting faculty member in the United States is 60), enrollment in accounting programs is increasing, and demand for accounting graduates is at an all-time high. Initiatives such as the Accounting Doctoral Scholars Program have been created to address the shortage, but the problem persists.

The reality is that if you are a CPA with recent practical experience and a love for the profession, the academic accounting community is eager to embrace your talents. These qualifications are the beginnings of a solid application to a doctoral program. With a few more additions (e.g., a strong GMAT score, meaningful recommendations, etc.), you could be golden. Now may be as good a time as ever to take a step back, rethink your future, and seize this opportunity.

Here are some things to consider in assessing whether to go back to school to earn a doctorate:

A Ph.D. is a research degree. If teaching is the only side of the faculty equation that interests you, you may want to pursue a different avenue to the classroom. For instance, many universities seek lecturers and adjunct faculty to meet classroom demand. Seek an opportunity to meet with college and university accounting program administrators to investigate potential teaching opportunities.
What disciplinary area of accounting interests you? Tax? Audit? Managerial accounting? Accounting information systems? Financial accounting? Since different programs have different areas of expertise, making this decision early will help you determine which programs to apply to.
Doctoral programs usually take four to five years to complete. Can you commit this time?
You won’t necessarily have to live on ramen noodles again. Many universities offer fellowships and assistantships to help offset the costs of a doctoral education.

Now is a great time to consider pursuing a Ph.D. in accounting. A career in academia may be right around the corner for you. Before you commit, take the time to explore this option to ensure it is the right path for you.

Still unsure? The toe almost in the water? Why not explore? Attend Steve Matzke’s session on all things Ph.D., including how to apply and what kinds of salaries accounting professors receive, on Aug. 7 at the AICPA E.D.G.E. Conference in San Antonio.

Steve Matzke is the director–Faculty & University Initiatives at the AICPA. The Edge e-newsletter, is dedicated to providing tips and tools of interest to young professionals, including articles on building career resiliency, networking for success, and de-prioritizing the immediate to focus on the important. Watch for it in your inbox. Subscribe now .

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ACCOUNTING EDUCATION

Road map to applying for a doctorate in accounting

Finding the right school is only half the battle..

Accounting Education

Pursuing a doctorate in accounting can be an exciting and highly rewarding journey. However, especially if you're more accustomed to applying for jobs than to graduate programs, the application process can seem bewildering. It may be more time - consuming and require more preparation than anticipated.

This article can serve as your road map, making you aware of the possible roadblocks, speed bumps, and even the burnout you may encounter along the way (see the sidebar "Tips for Preventing Burnout" below). We outline the process of choosing schools to apply to, getting all your materials ready for application, and planning your time so you can meet the application deadlines. This guide is intended to help you navigate the highly competitive application process and position yourself as a prime candidate for consideration.

ROUTE PLANNING: CHOOSING THE TYPE OF DEGREE TO PURSUE

After you've made the decision to pursue a doctorate in accounting, the next choice you must make is which type of doctorate you want: a Ph.D. in accounting or a doctorate in business administration (DBA) with a concentration in accounting. Traditional accounting Ph.D. programs require full - time residency and consist of face - to - face instruction in a campus classroom. In these programs, tuition is usually waived, and students receive a stipend in exchange for working as a research or teaching assistant.

Nontraditional DBA programs may be conducted completely online or can be "hybrid" programs, where most instruction takes place online, but students are also required to be on campus multiple times throughout the program. One advantage of nontraditional programs is they allow you to pursue a degree while continuing to work, although some students may have difficulty balancing the demands of the program with the demands of their job (see the sidebar "Doctoral Programs for Practitioners" below). A drawback is that the cost of such programs can be quite high ($40,000 to $120,000) compared with the cost of traditional accounting Ph.D. programs. Also, note that having a DBA can affect the types of schools that will hire you as a faculty member, as many larger, research - focused schools prefer or even require candidates to hold a Ph.D. This may not be a problem if you plan to teach at a smaller or teaching - focused school.

CHOOSING SCHOOLS TO APPLY TO

After you determine which type of degree you want to pursue, you will then need to decide which schools to apply to. It is important to keep in mind that most schools accept only a handful of applicants each year. To increase your chances of acceptance into a program, you should apply to at least six to eight schools.

Consider some of the following factors when making this decision:

Accreditation

A school's accreditation status could affect your viability as a candidate for a faculty position. In the United States there are two main types of accreditation: regional and specialized. Regional accreditation applies to the school as a whole, whereas specialized accreditation applies to specific programs within the school. Accreditation from the Association to Advance Collegiate Schools of Business (AACSB) is widely considered the highest standard of accreditation for business schools, and many schools require faculty applicants to possess a Ph.D. or doctorate degree from an AACSB - accredited institution (see the box, "Helpful Resources").

Your future career plans

Consider also where you would like to work after graduation. If you are looking for a position at a research - intensive school, choose a graduate program with a strong reputation for research. Also, note that graduates of a school's accounting Ph.D. program typically do not find their first positions at the school from which they received their Ph.D. Thus, if you know that you would like to work at XYZ University immediately after you finish your Ph.D., you should probably not apply to that school's Ph.D. program.

Your research interests

Explore the type of work your prospective schools' faculties engage in, both the research areas they tend to specialize in (e.g., audit, tax, financial accounting, governmental/ not - for - profit accounting, management accounting, accounting history, etc.) and the research methods (behavioral or archival) they tend to use. This is an important step even if you're not yet sure what type of research you want to engage in, because later in your career you will be expected to develop research interests.

If you find that no one at the school does research you are interested in, or that most of the faculty is engaged in research in areas or methods that don't appeal to you, then that school will probably not be a good fit.

Additional factors

Other factors to consider include location, culture, and reputation. Depending on your situation, a school's location may be a major factor in choosing whether to apply to it. To determine whether a school would be a good cultural fit, consider reaching out to the program's coordinator, current students, or recent graduates. You can usually find their names and contact information on the program's website.

A program's research reputation can be an important factor in your application decision. To get a sense of the school's general and research reputation, speak with the program's coordinator and examine the program's website for listings of faculty publications, job placements of recent graduates, and mentions of its ranking in Public Accounting Report 's Annual Professors Survey. (In this survey, which requires paid access, accounting faculty rank the best accounting doctoral programs in the country.) Additionally, you may want to view Brigham Young University's yearly accounting research rankings.

ROADBLOCKS: APPLICATION REQUIREMENTS AND LOGISTICS

Your application journey may come to a quick end if you encounter certain roadblocks that prevent you from applying to or being accepted into a program. Read prospective schools' admission requirements carefully, and be especially mindful of the following:

Required classes, degrees, and/or work experience

Some schools either require or strongly recommend having certain prerequisite classes (e.g., calculus, linear algebra, and microeconomic theory), a master's degree in business or accounting, or one or more years of work experience.

Most Ph.D. programs require applicants to provide their Graduate Management Admission Test (GMAT) scores. If you have previously taken the GMAT, make sure your score is recent. If you took the test more than five years ago, you will need to retake it.

Studying for the GMAT is important to optimize your chances of being accepted into a program. While minimum score requirements can be in the low to mid - 600s , several schools note on their websites that the average scores of students accepted into the program are 700 or above.

Be aware of application deadlines. Priority deadlines for most Ph.D. programs are in December or January prior to the fall semester of entrance.

Whether a school is accepting doctoral students in a given year

You may find that some schools are not accepting applications to their doctoral program for the upcoming school year because they lack the resources to support doctoral students.

SPEED BUMPS: ALLOW AMPLE TIME TO COMPLETE YOUR APPLICATION

Beware of speed bumps that can slow your application journey. It's advisable to start planning the application process a year in advance. Most schools require the following application materials, all of which can take weeks or even months to compile or obtain:

Recommendation letters

Most schools require two or three letters of reference, and many specify that some or all must be academic references. Depending on how long you have been out of contact with your references, it may take a bit of research and time to find their current contact information and to hear back from them.

Transcripts

Schools will require transcripts from undergraduate and graduate schools you previously attended. Note that transcript processing and delivery time can vary depending on the mode of delivery, holds on your account, and the length of time since graduation.

GMAT scores

You can take the GMAT only once every 16 calendar days, five times within a 12 - month period, and eight times total in your lifetime. Plan accordingly so you can submit or update your GMAT score before your application is due.

If it has been a while since you last updated your r é sumé, you may need some time to research items such as official job duties, dates of service, and reference contact information.

Most schools require applicants to provide a written personal statement and may request additional essays as well. The personal statement is a very important piece of the application process in which you attempt to "sell" yourself to the school; therefore, it is a good idea to put a lot of time and thought into your responses and to hire an editor to read over your responses and provide feedback. Typographical errors, poor grammar, or a lack of enthusiasm are likely to leave a bad impression on the application reviewers.

EYES ON THE PRIZE

The application process is a critical phase in your journey to a doctorate, and it presents many challenges. We hope the tips provided in this article will help keep you on course and prevent you from encountering unwelcome surprises while navigating the application process. Proper planning, preparation, and knowledge can help you achieve your dream of receiving a doctorate in accounting.

Tips for preventing burnout

The process of applying to a Ph.D. program can sometimes feel overwhelming. Here are some ways to alleviate the stress:

Talk to accounting professors about their Ph.D. experience

Most professors would be happy to speak with you about their doctoral journey, including the application process. You are likely to find that they, too, encountered some speed bumps and roadblocks along the way, and they may be able to give you advice.

Stay organized

If you are applying to several schools, it can be difficult to keep up with each program's requirements. A good way to manage this is to keep an Excel spreadsheet or a checklist of each school's requirements and due dates. That way you can check off what you have completed as you go and not worry about forgetting any components.

This help can come in the form of GMAT study courses, having a friend or editor review your essays and r é sumé, or speaking with your target schools' Ph.D. program coordinators for advice (e.g., they may advise you to submit your materials by a certain date to be among the first considered, or to consider retaking the GMAT to increase your chances of acceptance).

Be aware of alternative teaching routes

You don't always need a doctorate to teach at the college level. Many schools require only a master's degree to teach as a part-time (adjunct) lecturer or as a full-time nontenure-track instructor.

Seasoned accounting professionals interested in transitioning from practice to the classroom may consider the AACSB Bridge Program. The Bridge Program is an intense weeklong program held annually at a participating university. Participants gain knowledge on topics such as managing the classroom, creating an engaging learning environment, and planning and delivering courses.

Doctoral programs for practitioners

A CPA with at least three years of professional accounting experience who would like to teach tax or audit at the university level should consider applying to the Accounting Doctoral Scholars (ADS) Program ( adsphd.org ). The ADS Program provides financial support for those pursuing a Ph.D. in accounting who have recent public accounting experience and plan to teach and do research in tax or audit at an AACSB-accredited university after graduation. Those selected for funding receive a total of $40,000 in supplemental payments upon reaching various milestones while pursuing a doctorate in accounting.

Practitioners can also consider participating in the AACSB Bridge Program, an initiative that helps practitioners transition to the classroom and learn teaching and classroom management skills. Visit aacsb.edu/events/bridgeprogram for more information.

About the authors

Sarah Garven, CPA, Ph.D. , is an assistant professor of accounting at Middle Tennessee State University in Murfreesboro, Tenn. Bailee Pennington is a senior at Morehead State University in Morehead, Ky., majoring in accounting and finance.

To comment on this article or to suggest an idea for another article, contact Courtney Vien, a JofA senior editor, at [email protected] or 919-402-4125.

Helpful resources

List of AACSB-accredited universities and schools, aacsb.edu
Brigham Young University's accounting rankings, byuaccounting.net
The Accounting Doctoral Scholars Program, adsphd.org
AACSB Bridge Program, aacsb.edu/events/bridgeprogram
Frequently asked questions about GMAT scores and score reports, mba.com
Information about how often someone can take the GMAT, mba.com

AICPA resources

" Don't Let These Myths Stand Between You and a Teaching Job ," CPA Insider , Aug. 7, 2017
" Transitioning Into Academia: A New Pathway for Practitioners ," JofA , March 2016
" My Pathway From Practitioner to Professor ," JofA , March 2016
" A Ph.D. for Me? Really? "
" From Practice to the Classroom ," JofA , Oct. 2012
" Pursuing a Ph.D. in Accounting: Walking in With Your Eyes Open ," JofA , March 2009
Extra Credit
" From CPA to the Classroom: Going From Practitioner to Professor ," JofA , Feb. 28, 2017
" Pathway to Academia for Accounting Professionals "
AICPA Accounting Education Center

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Our doctoral program in the accounting field offers broadly based, interdisciplinary training that develops the student’s skills in conducting both analytical and empirical research.

Emphasis is placed on developing a conceptual framework and set of skills for addressing questions broadly related to accounting information. While issues of financial reporting, managerial accounting, corporate governance and taxation are the ultimate concern, special emphasis is given to applying basic knowledge of economics, decision theory, and statistical inference to accounting issues.

Spectrum of Interests and Research Methods

Faculty research represents a broad spectrum of interests and research methods:

Empirical and analytical research on the relation between accounting information and capital market behavior examines the characteristics of accounting amounts, the effect of accounting disclosures on the capital market, the role of analysts as information intermediaries, and the effects of management discretion. Issues examined also include the impact of financial information on stock and option prices, earnings response coefficients, market microstructure, earnings management, voluntary disclosures, and the effect of changes in accounting standards and disclosure requirements.
Problems of information asymmetries among management, investors, and others are currently under study. This research investigates, analytically and empirically, the structure of incentive systems and monitoring systems under conditions of information asymmetry. Research on moral hazard, adverse selection, risk sharing, and signaling is incorporated into this work.
Other ongoing projects include research on the economic effects of auditing and regulation of accounting information, and analysis of tax-induced incentive problems in organizations.
Additional topics of faculty interest include analytical and empirical research on productivity measurement, accounting for quality, activity-based costing for operations and marketing, and strategic costing and pricing.

Preparation and Qualifications

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. Matlab, SAS, STAT, Python) are necessary in coursework. A traditional accounting background such as CPA is not required.

Faculty in Accounting

Christopher s. armstrong, jung ho choi, george foster, brandon gipper, ron kasznik, john d. kepler, jinhwan kim, rebecca lester, iván marinovic, maureen mcnichols, joseph d. piotroski, kevin smith, emeriti faculty, mary e. barth, william h. beaver, david f. larcker, charles m. c. lee, stefan j. reichelstein, recent publications in accounting, fraudulent financial reporting and the consequences for employees, firm boundaries and voluntary disclosure, financial information and diverging beliefs, recent insights by stanford business, how corporate “diversity washers” spin investors, new data on the quality of esg audits catches regulators’ attention, when companies announce earnings surprises, locals reach for their pocketbooks.

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Top 10 Best PhD in Accounting Programs

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

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

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

Table of Contents

Best PhD in Accounting Programs

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

PhD in Accounting

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

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

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

PhD in Accountancy

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

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

Stanford University, Graduate School of Business

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

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

New York University, Leonard N. Stern School of Business

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

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

University of Pennsylvania, Wharton School

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

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

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

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

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

Northwestern University, Kellogg School of Management

PhD Accounting Information & Management

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

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

The University of Chicago, Booth School of Business

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

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

University of North Carolina Chapel Hill, Kenan Flagler Business School

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

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

The University of Mississippi, Patterson School of Accountancy

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

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

What Do You Need to Get a PhD in Accounting?

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

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

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

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

Preparing for an Accounting Doctorate Program

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

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

Things to Consider When Choosing an Accounting PhD Program

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

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

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

Why Get a Doctorate in Accounting?

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

Jobs and Salaries for Doctors of Accounting

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

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

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

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

What is the Average Cost of PhD Accounting Programs?

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

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

Wrapping Up

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

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

What Does a PhD in Accounting Do?

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

Can You Get a Doctorate in Accounting?

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

How Hard is a PhD in Accounting?

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

Can an Accountant Have a PhD?

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

Do You Need a PhD to Teach Accounting?

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

Lisa Marlin

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

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PhD in Accounting: Help Fill a Shortage of Accountant Professors

You may not have known there is a doctoral-level degree in accounting. However, there are doctoral degrees in most fields, giving you the option to pursue the highest possible degree level in your academic area of study, including a PhD in Accounting. Accounting is a complex field that is often offered as a major or an area of focus in business school. Most students who pursue a Master’s Degrere in Accounting are already accountants with experience in public accounting and research. They may also be experienced business professionals with a master’s degree in the business world, such as a master of business administration (MBA).

This is a competitive doctoral-level degree for talented accountants who are truly passionate about pursuing a career in accounting research, consulting, or teaching.

Find your bootcamp match

What is accounting.

Most people think of accountants as the people who do their taxes. Though some accountants, tax accountants, do spend their time helping individuals and corporations with their taxes, accounting goes far beyond these tax-related duties. The accounting field is actually a growing and highly in-demand academic field. Accounting focuses on recording financial transactions and sorting and summarizing them into reports and analyses. Academic accounting is a field that incorporates related subfields like econometrics, statistics, finance, and theory.

Why Get a PhD in Accounting?

A PhD in Accounting is an excellent degree choice if you are truly committed to the field of accounting and interested in accounting theory. This is because accounting research is often theoretical in nature and like accounting, requires strong analytical and mathematical abilities. Accounting doctoral students are interested in pursuing theoretical concepts of accounting and applying them to real markets. Some of the country’s best business schools offer master’s degree programs in accounting.

If such a program sounds interesting to you, read on for more information on what you can expect as a PhD accounting student.

PhD in Accounting Components

Before considering specific programs in-depth, it’s a good idea to look into what most programs require and include. These are competitive, advanced-level degree programs for strong and dedicated students. Each program will have a slightly different set of curriculum requirements and may have different concentration offerings. Here is a general summary of what you should expect.

Application Requirements

When applying to any PhD program, students typically start their search process by researching program faculty members. This is because PhD programs are so rooted in the doctoral thesis, which requires extensive 1:1 advising and mentorship from an academic advisor and faculty members. One of the most important aspects of your application is a proven academic track record in accounting, math, economics, and finance. Programs require bachelor’s degrees, at a minimum. If you have a Master’s Degree in Accounting and/or are a certified public accountant, you will be a more competitive applicant. Several years of work experience in the field can really help applicants gain entry to their desired program.

Applicants will also be required to submit GRE or GMAT exam scores. Because many doctoral accounting programs are run through business schools, the GMAT is sometimes required.

PhD in Accounting Curriculum

Most universities offer doctoral programs in accounting through their schools of business. For example, one of the best-known programs of its kind is part of Stanford University’s Graduate School of Business. PhD programs in accounting can take approximately four to seven years to complete, depending on your thesis project and its time requirements. Programs start with foundational coursework that prepares students for the final years of dissertation work. Here are some common courses accounting students can expect to see at the PhD level:

Research Methods
Capital Market Research
Statistical Analysis
Quantitative Methods for Accounting
Econometrics
Managerial Accounting
Theories in Accounting

Most PhD programs prepare students for careers as academics, accounting professors, and expert consultants. For this reason, most programs require that students complete teaching practicums as part of the degree process. Students take the important core accounting classes, they develop as researchers, and they learn how to teach.

Concentrations and Dissertations for an Accounting PhD

You will likely choose an accounting concentration within your doctoral program. Some common concentrations are:

Public Accounting
Forensic Accounting
Accounting Information Systems

Regardless of the concentration you choose, you will pursue a major research project as a doctoral student. This research project is commonly called a doctoral dissertation. It is the culmination of several years of research under the mentorship of a faculty advisor.

It typically results in a published paper and possibly in presentations at conferences and professional organizations. For academics in colleges and universities in the United States, the doctoral dissertation is the first major opportunity to embark on a publishable, in-depth research project.

Top PhD in Accounting Programs

You should now have a better understanding now of what an accounting PhD entails. Therefore, let’s now take a look at some specific programs. It’s important to note that there is no shortage of programs. In fact, there are 536 different doctoral programs in accounting in the US alone. That said, some programs are much stronger and more competitive than others.

Below is a list of some of the best PhD accounting programs in the United States.

Stanford University

The PhD in Accounting at Stanford in Palo Alto, California, is one of the strongest programs in the country. The program requires students to enter with a solid academic foundation in microeconomic theory, econometrics, and math. It also requires students to have basic computer programming skills in programs like STATA, Python, and SAS. After a couple of years of initial coursework, students move on to practicum experiences in teaching and researching before focusing on their dissertation work.

University of Pennsylvania

The Wharton School, the University of Pennsylvania’s school of business, offers a top-notch program that focuses on analytics. Graduates of the program are prepared to dedicate their academic and professional careers to financial and economic research.

The University of Michigan at Ann Arbor

Michigan’s flagship state institution offers an extremely competitive PhD program in accounting, only accepting one to three applicants per year. Students can expect to be fully funded for five years and complete the program in as much time. Students can also expect to spend their first two years on focused research into investor relations, managerial investments, and cash holding.

University of Chicago

The University of Chicago’s Booth School of Business and the Accounting Research Center host this exclusive PhD program in accounting. This program is all about flexibility, allowing its students to cater their program according to their interest in an array of different specializations. Courses offered include econometrics, price theory, finance, and economic modeling. This program consistently produces top graduates who go on to become experts in the field.

The University of Texas at Austin

Out of all of the programs listed here, the McCombs School of Business at the University of Texas offers, by some accounts, offers the top PhD in Accounting program in the country. According to the Public Accounting Report of 2019, it is the #1 program in the nation.

The Texas McCombs PhD, as the program is officially called, stands apart with distinguished faculty and extremely rigorous preparation for academic life. The program prepares students by helping them develop their research and writing skills and by making them highly competitive when entering the job market or the academic world of accounting.

Career Outlook With a PhD in Accounting

There is a shortage of accounting professors in the US. This is great news for someone considering the terminal degree in accounting: a doctoral degree. With a PhD in Accounting, you can help fill this shortage and you will be in high demand. Actually, some students who would have typically stopped their studies with a Master’s Degree in Accounting have decided to continue on to a PhD in Accounting because of the job security the degree offers. Universities need to fill vacancies for accounting professors. This also means that they are willing to pay higher-than-average business faculty salaries to hire and retain accounting professors. The average starting salary for accounting professors under the age of 45 is $101,000.

According to the Bureau of Labor Statistics, the overall accounting field is predicted to see faster-than-average growth between 2019 and 2029.

Should You Get Your PhD in Accounting?

The career outlook alone should be enough to help you answer this question. The answer to this question might be yes, if:

You are passionate about accounting and accounting theory
You have a Bachelor’s Degree in Accounting or a related field
You have some professional experience in the accounting or finance sector
You are interested in being a university professor in accounting
You love research

With excellent job security and very comfortable pay, accounting professors can enjoy successful careers. If you’re excited about pursuing this career track, use this article as a guide to launch your PhD in Accounting program research.

About us: Career Karma is a platform designed to help job seekers find, research, and connect with job training programs to advance their careers. Learn about the CK publication .

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Accounting & Management

Business Economics
Health Policy (Management)
Organizational Behavior
Technology & Operations Management
Program Requirements

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
Wilbur X. Chen
Srikant M. Datar
Aiyesha Dey
Susanna Gallani
Brian J. Hall
Jonas Heese
Robert S. Kaplan
V.G. Narayanan
Joseph Pacelli
Lynn S. Paine
Krishna G. Palepu
Ananth Raman
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

Ji Ho Kim
Yiwei Li
Trang Nguyen
Konstantin Pavlenkov
Ria Sen
Terrence Shi
Albert Shin
Elliot Tobin
Wenxin Wang
Siyu Zhang

Current HBS Faculty & Students by Interest

Recent placement, yaxuan chen, 2024, hashim zaman, 2022, wei cai, 2020, matthew shaffer, 2019, botir kobilov, 2024, patrick ferguson, 2021, jihwon park, 2020, wilbur chen, 2022, alexandra scherf, 2021, jody grewal, 2019.

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?

Youth Program
Wharton Online

PhD Program

Wharton’s Ph.D. program in Accounting trains students to be successful academic researchers. To this end, the program is designed to provide students with opportunities to learn to develop their own research ideas and to learn to implement appropriate research methods. Students learn these skills through rigorous coursework, as well as mentoring relationships and often research projects with faculty members that provide “on-the-job” training. When a student completes the program, he or she will have a dissertation and other publishable research in progress that can credibly communicate to the academic community the student’s skills and potential for future success as a researcher.

For examples of joint work between students and faculty, Click here . For student placements since 1999, Click here .

About the Program Find out more about the Accounting admission requirements.

Course Information View the Accounting course requirements.

Course Schedule View the Accounting course schedules.

Current Students View a list of our current Accounting PhD students.

Sample Plan of Study

PhD Accounting Program Coordinator Luzi Hail Stephen J. Heyman Professor, Professor of Accounting 1319 Steinberg Hall-Dietrich Hall Philadelphia, PA 19104-6365 Phone: (215) 898-8205 E-mail: [email protected]

Additional PhD Information

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

Welcome to the AAA Portal for students considering a PhD in accounting or another doctoral program. The portal acts as a gateway and a clearinghouse for the very best information for those of you thinking about a PhD.

To help you navigate the confusing and complex plethora of information on the web, AAA's group of Doctoral Program coordinators regularly update this site with the latest information about their programs. There is also guidance about the many types of doctoral programs to choose from, whether they be traditional or non-traditional in nature. We invite you to check out the video and links on this page - get in touch should you have comments or questions. You can email [email protected]

Interview with Kari Olsen about being a PhD student. Kari is now an Associate Professor at Utah Valley University.

How does the AAA serve Doctoral students?

Reduced student membership rates in the AAA and its sections
Events to support exposure to research, teaching and networking
Career Center - find your new career opportunity!
Accounting PhD Rookie Recruiting and Research Camp - an annual recruiting event featuring schools looking to hire recent graduates for faculty positions.

AAA Academic articles on Doctoral Programs

Please click on any of the links below to view some sample scholarly content on PhD Programs:

Can Obtaining an Accounting Ph.D. Provide a Positive Financial Return?

From Student to Accounting Professional: A Longitudinal Study of the Filtering Process

The Current State of Accounting Ph.D. Programs in the United States

You can also become familiar with the largest body of research in the profession - visit our Digital Library https://publications.aaahq.org/ to view the full range of academic content we publish.

What Schools offer Doctoral Programs in Accounting?

If your school is not listed contact [email protected] , and someone will be happy to assist in listing your school

School list:

A-E F-J K-O P-T U-Z

If the Pathways Commission Vision model inspires you, join the ongoing conversation at PathwaysInspired.org

Funding and the PhD job market

Funding for a phd is one of the first issues prospective students ask themselves. although each school is different, most universities do not charge tuition for doctoral students and also provide stipends. there are many online resources that offer you advice - we think the following sites are particularly helpful..

The PhD Project

Accounting Doctoral Scholars (ADS)

William (Bill) Ezzell Scholarship from the AICPA Foundation

Non-Traditional Doctoral Programs

Nontraditional doctoral programs information is available through the pathways commission: "an examination of non-traditional doctoral education" - we encourage you to look at the resources list at the end of the pathways report pdf below., an examination of non-traditional doctoral education, the accounting faculty shortage: causes and contemporary solutions.

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

Youth Program
Wharton Online

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

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

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

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

Get the Details.

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

Accounting - Doctor of Philosophy (PhD)

Mathematics 3 (M3) Building on Waterloo's Campus

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

Research areas and degree options

Empirical/Archival Research in Accounting
Judgement and Decision-Making

Program overview

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

Application deadlines

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

Key contacts

Pure Mathematics Graduate Office

Admission limitations

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

Supervisors

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

Admission requirements

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

Degree requirements

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

Application materials

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

Tution and fees

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

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Dissertation Areas and Joint PhD Programs
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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

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!

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How to Earn a PHD in Accounting

Last Updated: February 6, 2023 References

This article was co-authored by Felipe Corredor . Felipe is a Senior College Admissions Consultant at American College Counselors with over seven years of experience. He specializes in helping clients from all around the world gain admission into America's top universities through private, one-on-one consulting. He helps guide clients through the entire college admissions process and perfect every aspect of their college applications. Felipe earned a Bachelor's Degree from the University of Chicago and recently received his MBA. There are 21 references cited in this article, which can be found at the bottom of the page. This article has been viewed 73,602 times.

A PhD in accounting is an ideal academic path if you intend to teach at a university or conduct serious research. Getting into a PhD program in this field requires a minimum of a bachelor's degree, although some programs prefer applicants with a graduate degree. Finishing a doctorate in accounting usually takes four to five years, and involves taking the required courses, writing a dissertation and, passing a comprehensive exam.

Completing Requirements for a PhD Program in Accounting

Step 1 Take all necessary academic prerequisites.

Check the prerequisite list of the specific program you’re interested in applying to. If you are unsure, contact the university department directly with your questions. This can help you see if the classes you took at one school will transfer to another university.
Common perquisites include linear algebra, multivariate calculus, and an understanding of integration and differentiation. An MBA-level statistics course is a good class to take as well.

Earning a master’s will also make your university application much stronger.
In addition to earning a master’s, some programs prefer applicants to have worked or conducted research in the accounting field prior to applying. For instance, a job as a CPA or independent auditor could strengthen your understanding of the field.

The GRE is a general proficiency test covering verbal reasoning, quantitative reasoning, and analytical writing. [4] X Trustworthy Source Educational Testing Service Educational and testing assessment organization responsible for administering various standardized exams, such as the GRE and the TOEFL Go to source The test lasts about four hours, including short breaks allowed between the test sections. There are a variety of test prep materials available for free at https://www.ets.org/gre/revised_general/prepare/ . You can take either a paper-based or computer-based test, and sign up for either online at https://www.ets.org/gre/revised_general/register/centers_dates/ .
The GMAT is a general proficiency test covering analytical writing, integrated reasoning, quantitative problem solving, and verbal comprehension. The exam lasts 3.5 hours. [5] X Research source There are a variety of test prep materials available online at http://www.mba.com/us/the-gmat-exam/prepare-for-the-gmat-exam.aspx . You could also check out your local library or bookstore for GMAT handbooks and sample tests. To sign up to take the GMAT, visit https://accounts.gmac.com/Account/Register .

Applying to a PhD Program

Decide what type of research you want to do -- archival, experimental or behavioral, or analytical -- and commit to it in your personal statement before applying to a school. [7] X Research source To get a better idea of what type of research is available, read some current academic literature and meet with the professors at the school(s) you’re thinking of applying to.
Later, you can incorporate a modified version of your personal statement along with your university application. Add information about why or how the particular PhD program you’ve applied to will help you meet the goals you expressed in your personal statement. Follow the doctoral program's guidelines for word length and content.

Whatever school you choose, ensure its program offers the necessary coursework and will provide you with the experience you want to help you meet your future goals.
You should also look at requirements for obtaining a PhD at the various schools. Do they expect students to graduate in three years? Two years? What classes and skills does the program emphasize?

Step 4 Talk to professors in the accounting program at the universities you’re applying to.

Explain why you need the letter, and why you’re asking for the particular professor’s advice. For instance, you might explain to a favored professor that he or she inspired you to continue developing your understanding of accounting, and you’re now following up on their advice by pursuing a PhD.

Being a Good Student

Additionally, stay late once in a while. Stick around to talk to students you’re teaching, or put in some extra time on your dissertation.
Show up on at least one day during the weekends, too. Vary the time you go to campus on weekends so that you see many different professors (and many different professors see you).

Presentation experience looks great on a resume.
Even if you can’t present at a conference, you should attend as many as you can to keep up with current research and meet your fellow accounting colleagues.

Completing the PhD Program in Accounting

Step 1 Enroll in and complete the required courses.

Most PhD programs require two years of coursework, though some require three years. [18] X Research source

To prepare for the comps, write a brief (one page) summary of each academic article you read during your seminars and classes. Summarize the main argument or question the author is tackling, as well as his or her findings and conclusion.

You may have suggested the topic you want to work on in your initial application to the university. Don’t feel obligated to stick to that exact topic, since other issues or problems in accounting might spark your interest as you progress in your program. However, ensure that whatever topic you select is one that you’ll be able to receive guidance on from your academic advisor.
Current trends in accounting encourage PhD students to pursue positivist (non-theoretical) research on subjects relating to the influence of accounting practices on global markets. [19] X Research source

You might begin by drafting an outline of your dissertation on the topic of tax evasion. Perhaps you’ll break the dissertation down into various subtopics or chapters, each focused on a particular issue or question related to tax evasion such as the ethics of tax evasion, the law regarding tax evasion, and the future directions accountants that investigate tax evasion could pursue.
Decide when you want each chapter completed and give yourself a certain number of hours each week to work on the dissertation.
If you're conducting research at a far-away archive, ask the archive or its parent institution if they offer funding for visiting scholars. Alternately, contact the head of your own school's accounting department about getting travel funds.

Use academic literature databases like Corporate Information ( http://www.corporateinformation.com/ ), EconLit ( https://www.aeaweb.org/econlit/ ), and Research Papers in Economics ( http://repec.org/ ) to look for useful academic resources.
Examine raw data relevant to your topic. There are man sources of raw data that you can use to develop your dissertation, including stock prices, financial statements, and mathematical proofs. [22] X Research source
Think about the sources that would be most useful to you and ask your academic advisor for advice as to where you might look for more information.
If you’re interested in experimental research, you will need to arrange controlled experiments with people to probe questions related to accounting. For instance, perhaps you want to find out how much people know about different types of investments. You could conduct oral interviews or administer surveys asking specific questions about the differences between IRAs, Roth IRAs, stocks, and mutual funds.

Ensure you obtain permission before recording potential interview subjects.

The front portion of the dissertation should be used to ground your research process by demonstrating how your research relates to the other academic publications in the field. For instance, if you write about managerial accounting, you should read as much as possible in the academic literature about managerial accounting, including past PhD theses. Use prior studies to give meaning to your own work by demonstrating that your dissertation is exploring new territory. [26] X Research source
You should end the introduction with a specific statement outlining your argument, and a summary of each chapter or section of your dissertation.
The body of the dissertation lays out your main findings. Each chapter should look at a specific topic relating to the larger issue you're examining. For instance, if you write about managerial accounting, you might use each chapter to examine accounting practices in several different large firms within a single industry. The chapters would offer in-depth information comparing and contrasting the different accounting practices with each other.
Conclude your dissertation with a final section summarizing your findings overall and suggesting new directions or solutions to the topic you've examined. Include raw data -- stock prices, interview transcripts or surveys, and other documents -- in an appendix.
During your writing process, submit chapters or portions of the dissertation to your academic advisor for review. Use his or her feedback to shape your dissertation.
After completing the dissertation, you must present your dissertation before a departmental committee. The committee will ask you probing questions about your research process and findings. Talk to your academic advisor about how you can best prepare for the questions you might be confronted with.

Expert Q&A

Make regular appointments with your academic advisor to form a relationship with them, as this can be of extreme importance. Thanks Helpful 0 Not Helpful 0

Expert Interview

Thanks for reading our article! If you'd like to learn more about earning a PhD, check out our in-depth interview with Felipe Corredor .

↑ http://goingconcern.com/post/what-you-need-know-about-getting-accounting-phd-program
↑ http://goingconcern.com/post/whats-getting-phd-accounting-really-all-about
↑ http://www.kellogg.northwestern.edu/departments/accounting/programs/phd_program/apply.aspx
↑ https://www.ets.org/gre/revised_general/about/content/
↑ http://www.mba.com/us/the-gmat-exam/gmat-exam-format-timing.aspx
↑ http://www.journalofaccountancy.com/news/2009/mar/pursuingaphdinaccounting.html
↑ http://www.haas.berkeley.edu/Phd/academics/index.html
↑ http://goingconcern.com/post/five-tips-first-year-accounting-phd-candidates
↑ http://goingconcern.com/post/five-tips-first-year-accounting-phd-candidates/
↑ https://books.google.com/books?id=0NZLQlBEpnAC&lpg=PA14&pg=PA13#v=onepage&q&f=false
↑ http://www.terry.uga.edu/phd/concentrations/accounting
↑ https://gpae.wcu.edu/Vol6/Reading_and_Understanding_Academic_Research.pdf
↑ https://books.google.com/books?id=0NZLQlBEpnAC&lpg=PA14&pg=PA14#v=onepage&q&f=false
↑ http://www.chappellseminars.com/basic-rules-of-composing-an-accounting-dissertation-topic.htm

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Research Skills to Advance Accounting Knowledge

Professor conducting a PhD in Accounting course at Olin School of Business

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.

WashU Olin Business School’s accounting program focuses on infusing students with a broad knowledge base and the necessary research skills to enjoy a robust career as a university educator and researcher.

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

Richard Frankel

Full Professor

[email protected]
314.935.6431

Jared Jennings

Associate Professor

[email protected]
314.935.8115

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.

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PhD | Accounting

The Ph.D. in Accounting

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

Explore Accounting

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Doctoral study in Accounting

Why study with us.

The University of Auckland consistently ranks in the top 100 globally and is New Zealand’s No. 1 university. (QS World University Rankings)
The Business School at The University of Auckland is part of the 1% of Business Schools worldwide with Triple Crown accreditation. (AACSB International, EFMD-EQUIS, and AMBA)
The University hosts more researchers in business and economics than any other New Zealand university. This expertise provides opportunities for original and significant contributions to knowledge in various disciplines.
Students have opportunities to connect with professionals from their discipline through networking event, fostering collaboration and industry connections.
The Business School offers state-of-the-art facilities, including dedicated workspaces for full-time PhD students.
Doctoral candidates receive annual Postgraduate Research Student Support (PReSS) funding to cover research expenses.
The Business School Careers Centre assists students with career planning through skills workshops, employer interactions and individual support.

Research opportunities

When you undertake your doctorate in Accounting at the University of Auckland Business School, you’ll join a high-calibre research community and have opportunities to publish papers, attend international conferences and develop a network in academia and industry.

We welcome research proposals in topics relating to our two key research specialisations:

Financial accounting

Financial reporting and its impacts
External auditing
Social and environmental accounting
Accounting policy decisions
Integrated reporting

Financial management

Management control
Diffusion of innovation in management accounting
Management accounting systems and behaviour in organisations
Transfer pricing in multinationals
Performance measurement

Pursue your topic with us and benefit from the support and supervision of internationally recognised researchers.

Professor Norman Wong (Head of Department) Financial accounting; capital markets and accounting information; governance issues in accounting; accounting policy choice; taxation and accounting and research methods in accounting

Dr Davood Askarany : Diffusion of innovation, management accounting, organisational change, performance measurement and diffusion theoryDr Sharlene Sheetal Narayan Biswas: Management accounting, new product development, open innovation and auditing

Professor Steven Cahan : Auditing and financial reporting

Dr Lily Chen : Financial reporting and disclosure, financial analysts, corporate governance, corporate social responsibility, and integrated reporting Dr Julie Harrison : Performance measurement, data envelopment analysis, revenue management, international tax and transfer pricing Professor David Hay : Auditing issues internationally and in New Zealand, including auditor independence, corporate governance and privacy auditing

Dr Fred Ng : Revenue management, customer accounting, customer analysis, and revenue and cost drivers.

Dr Winnie O’Grady: Management control systems, viable system approaches to performance management, and adaptive performance management models (eg, beyond budgeting approaches)

Professor Paul Rouse : Performance and productivity measurement with specialist applications to transport, education and health

Professor Jilnaught Wong : Contracting and agency issues in financial accounting, earnings management and corporate governance

Past research topics

'The Effect of Earnings Management Constraints on Management Earnings Forecasts: Evidence from Japan' | Supervised by Professor Norman Wong and Professor Steven Cahan
‘Sustainability: An Evaluation of Reporting, Disclosure and Performance’ Supervised by Dr Davood Askarany and Professor Paul Rouse
'A Multi-Stakeholder Framework for Performance Management of Community Health Services Contractors' | Supervised by Professor Paul Rouse and Dr Winnie O'Grady
'Privacy Audits: Expectations and Implementation' | Supervised by Professor David Hay and Associate Professor Gehan Gunasekara

Scholarships and awards

University of Auckland Doctoral Scholarships

Barry Spicer and Owen G Glenn PhD Scholarship

Non-University of Auckland Doctoral Scholarships

Phone the University

923 7186 (within Auckland)
0800 61 62 63 (outside Auckland)
+64 9 373 7513 (overseas)

Apply for doctoral study

Doctoral programmes.

Doctor of Philosophy

Related subjects

Information Systems
Commercial Law

why get a phd in accounting

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