part time accounting phd programs

Accounting PhD Program

Phd accounting program.

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

• APPLY TODAY
• ADMISSIONS EVENTS

Financial Accounting

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

Managerial Accounting

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

Auditing and Corporate Governance

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

Tax Accounting

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

Requirements

Sample Course Schedule

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

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

- Fall: ACCT 611, ACCT 621 + Electives

- Spring: ACCT 611 + Electives

- Summer: BUCO 637

Research Development

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

Screening Examination

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

Qualifying Examination

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

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

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

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

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

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

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

Research Community

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

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

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

Recognized Research Authorities

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

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

Faculty Honors

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

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

PhD STUDENTS

Jessie jaewon cheong.

• PhD Student in Accounting

Isabel (Jaeryung) Cho

Jonathan a. craske.

• PhD Candidate in Accounting

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

Job Market Candidates

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

To be announced

Suzanne Burzillo

Katherine simeon bruere.

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

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

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

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

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

APPLYING TO THE PhD PROGRAM

Dates + deadlines.

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

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

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

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

ADMISSIONS CONTACT

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

• INFO SESSIONS

Stay Informed + Stay Connected

This website uses cookies to ensure the best user experience. Privacy & Cookies Notice Accept Cookies

Manage My Cookies

Manage Cookie Preferences

Confirm My Selections

• MBA Programs
• Specialized Masters Programs
• Other Offerings
• Request Information
• Start Your Application
• Dissertation Areas and Joint PhD Programs
• PhD Career Outcomes
• PhD Proposals and Defenses
• PhD Job Market Candidates
• PhD Research Community
• 100 Years of Pioneering Research
• Rising Scholars Conference
• Yiran Fan Memorial Conference
• Frequently Asked Questions

PhD in Accounting

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

Chicago Booth has one of the preeminent PhD accounting programs. Our faculty conduct groundbreaking scholarly work, and our graduates have played a central role in the evolution of modern accounting research.

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

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

Our Distinguished Accounting Faculty

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

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

Philip G. Berger

Wallman Family Professor of Accounting

Hans B. Christensen

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

Anna Costello

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

Esteban Espinoza Aburto Carolina Maia Silva Araujo Samuel Chang Jonas Dalmazzo Jewel Evans Lingyu (Laura) Gu Yanzi (Yvonne) Han Grant Hayes Maria Khrakovsky Alex Kim Ginha Kim Andrew McKinley Pietro Ramella Subhradip Sarker Jizhou Wang 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!

This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our  privacy policy  to learn more.

• 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

Where to find September’s digital edition

The Journal of Accountancy is now completely digital. 

SPONSORED REPORT

4 questions to drive your audit technology strategy

Discover how AI can revolutionize the audit landscape. Our report tackles the biggest challenges in auditing and shows how AI's data-driven approach can provide solutions.

FEATURED ARTICLE

Single-owner firms: The thrill of flying solo

CPAs piloting their own accounting practices share their challenges, successes, and lessons learned.

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

PhD in Accounting

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

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

Typical Course Schedule by Year

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

View our current Accounting PhD students .

Related Research

Audit firms benefit from pcaob hires.

Federal prosecutors made headlines when they charged six accountants with conspiracy and other charges in January 2018. They said five accountants conspire...

How to nip and tuck costs

For hospitals, a corollary to the popular adage “what gets measured gets managed” could be “measure more accurately to manage costs better.” That seems to ...

Evasive maneuvers

  “Round-Tripping” – How U.S. investors route their income through offshore tax havens As long as there have been taxes, there has been tax evasion. ...

This website uses cookies and similar technologies to understand visitor experiences. By using this website, you consent to UNC-Chapel Hill's cookie usage in accordance with their Privacy Notice .

Our cookies

We use cookies for three reasons: to give you the best experience on PGS, to make sure the PGS ads you see on other sites are relevant , and to measure website usage. Some of these cookies are necessary to help the site work properly and can’t be switched off. Cookies also support us to provide our services for free, and by click on “Accept” below, you are agreeing to our use of cookies .You can manage your preferences now or at any time.

Privacy overview

We use cookies, which are small text files placed on your computer, to allow the site to work for you, improve your user experience, to provide us with information about how our site is used, and to deliver personalised ads which help fund our work and deliver our service to you for free.

The information does not usually directly identify you, but it can give you a more personalised web experience.

You can accept all, or else manage cookies individually. However, blocking some types of cookies may affect your experience of the site and the services we are able to offer.

You can change your cookies preference at any time by visiting our Cookies Notice page. Please remember to clear your browsing data and cookies when you change your cookies preferences. This will remove all cookies previously placed on your browser.

For more detailed information about the cookies we use, or how to clear your browser cookies data see our Cookies Notice

Manage consent preferences

Strictly necessary cookies

These cookies are necessary for the website to function and cannot be switched off in our systems.

They are essential for you to browse the website and use its features.

You can set your browser to block or alert you about these cookies, but some parts of the site will not then work. We can’t identify you from these cookies.

Functional cookies

These help us personalise our sites for you by remembering your preferences and settings. They may be set by us or by third party providers, whose services we have added to our pages. If you do not allow these cookies, then these services may not function properly.

Performance cookies

These cookies allow us to count visits and see where our traffic comes from, so we can measure and improve the performance of our site. They help us to know which pages are popular and see how visitors move around the site. The cookies cannot directly identify any individual users.

If you do not allow these cookies we will not know when you have visited our site and will not be able to improve its performance for you.

Marketing cookies

These cookies may be set through our site by social media services or our advertising partners. Social media cookies enable you to share our content with your friends and networks. They can track your browser across other sites and build up a profile of your interests. If you do not allow these cookies you may not be able to see or use the content sharing tools.

Advertising cookies may be used to build a profile of your interests and show you relevant adverts on other sites. They do not store directly personal information, but work by uniquely identifying your browser and internet device. If you do not allow these cookies, you will still see ads, but they won’t be tailored to your interests.

Course type

Qualification, university name, part time phd accounting.

25 degrees at 22 universities in the UK.

Customise your search

Select the start date, qualification, and how you want to study

Related subjects:

• PhD Accounting
• PhD Finance and Accounting
• PhD Financial Analysis
• PhD Financial Management
• PhD Financial Management and Accounting
• PhD Financial Modelling

• Course title (A-Z)
• Course title (Z-A)
• Price: high - low
• Price: low - high

Accounting and Finance, MPhil/PhD

University of greenwich.

Our higher research degree (MPhil/PhD) allows you to undertake rigorous and critical exploration of a specific area in accounting or Read more...

• 1.5 years Full time degree
• 2.5 years Part time degree

Law, Accounting and Finance PhD

University of gloucestershire.

What is Law, Accounting and Finance As a research degree candidate, you’ll be supported by a supervisory team with expertise in your Read more...

• 4 years Full time degree: £5,100 per year (UK)
• 6 years Part time degree: £3,400 per year (UK)

University of Essex

This PhD programme gives you the opportunity to develop new insight into accounting and accountability processes with a view to influencing Read more...

• 4 years Full time degree: £4,786 per year (UK)
• 7 years Part time degree: £2,393 per year (UK)

Accounting and Finance PhD

University of glasgow.

Our thriving body of PhD students are currently researching finance, market reactions to accounting, management accounting and control, Read more...

• 3 years Full time degree: £4,786 per year (UK)
• 5 years Part time degree: £2,393 per year (UK)

University of Hull

The Hull University Business School (HUBS) offers PhD research degrees in a number of research groups, including Accounting and Finance. On Read more...

Finance and Accounting PhD

Newcastle university.

Our Accounting and Finance PhD programme aims to develop rigorous scholars who can advance both academic knowledge and business Read more...

• 36 months Full time degree: £4,712 per year (UK)
• 72 months Part time degree: £2,356 per year (UK)

Accounting - PhD

University of kent.

The Kent Business School Accounting and Finance Department has a strong international reputation for its research on public sector Read more...

PhD Accounting and Finance

London south bank university.

During this PhD course, students work with research supervisors to develop research projects to shape theory, policy and practice in the Read more...

• 6 years Distance without attendance degree: £4,820 per year (UK)
• 3 years Full time degree: £4,820 per year (UK)
• 5 years Part time degree: £2,892 per year (UK)

PhD Finance, Accounting and Banking

University of central lancashire.

The UCLan Research Centre for Business, Management and Enterprise addresses the UN-2030 sustainable development goals (SDGs) of achieving Read more...

• 2 years Full time degree: £5,000 per year (UK)
• 4 years Part time degree: £2,500 per year (UK)

Accounting PhDs and MPhil

University of portsmouth.

If you're ready to embark on a postgraduate research degree in Accounting, Portsmouth is the perfect place for you. Our accounting Read more...

• 6 years Part time degree: £2,393 per year (UK)

This research programme gives you the opportunity to undertake advanced empirical research in the fields of accounting and finance. You Read more...

PhD Accountancy

University of exeter.

MPhil/PhD students work alongside researchers within the following research themes • Capital markets • Case study research • Corporate Read more...

• 8 years Part time degree

University of Lincoln

Welcome to PhD Accounting Doctoral candidates pursue original research with the goal of making a significant contribution to knowledge in, Read more...

• 2 years Full time degree: £4,830 per year (UK)
• 3 years Part time degree: £2,415 per year (UK)

University of Liverpool

Our Accounting and Finance PhD aims to develop world-class researchers, specialised in building theory and producing valuable insight into Read more...

• 2 years Full time degree: £4,786 per year (UK)
• 4 years Part time degree: £2,393 per year (UK)

University of Manchester

Programme description The Degree of Doctor of Philosophy (PhD) is awarded by the University in recognition of the successful completion of Read more...

MPhil/PhD (Law / Accounting & Finance)

University of south wales.

A PhD is a doctoral degree based on a significant and original individual research project which culminates in an in-depth thesis (or Read more...

• 3 years Full time degree: £4,716 per year (UK)
• 5 years Part time degree: £2,358 per year (UK)

University of Bristol

Research is central to the activities of the University of Bristol Business School. The school comprises several groups of academic staff Read more...

• 4 years Full time degree: £4,758 per year (UK)
• 8 years Part time degree: £2,379 per year (UK)

Accounting PhD

University of sussex.

Create research that has an impact on the areas of accounting, accountability, governance, and performance management. Working with our Read more...

• 6 years Part time degree

Accounting and Finance PhD by Published Works

University of northampton.

If you have a degree in Accounting & Finance or a related field, our Accounting & Finance PhD / PhD by Published Works programmeis an Read more...

• 1 year Part time degree: £3,500 per year (UK)

Accounting PhD with Integrated Study

The university of edinburgh.

As part of a world-renowned University, triple accredited (AMBA, AACSB, and EQUIS) and ranked 5th in the UK for research power (Times Read more...

• 8 years Part time degree: £2,393 per year (UK)

1-20 of 25 courses

Course type:

• Distance learning PhD
• Full time PhD
• Part time PhD

Qualification:

Universities:.

• University of Buckingham
• Abertay University
• Newcastle University London

Related Subjects:

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.

Majors & Careers

Online programs, hire our students, which program is right for me, certificates & capstones, for companies.

• Executive Education

Faculty & Research

• Knowledge Centers

Meet faculty powering new business insights

News & publications, get involved, recruit & hire.

• Alumni Spotlights

Initiatives & Values

Trusted to lead, popular searches.

• Undergraduate Business Majors
• Life in Madison
• Entrepreneurship programs
• Compare MBA programs
• Faculty Expertise
• MS in Business Analytics
• Specialized Master’s Programs
• Search for: Search
• Undergraduate (BBA) Overview
• Majors Overview
• Accounting Major
• Actuarial Science Major
• Finance, Investment, and Banking Major
• Information Systems Major
• Management and Human Resources Major
• Marketing Major
• Operations and Technology Management Major
• Real Estate Major
• Risk Management and Insurance Major
• Supply Chain Management Major
• Admissions Overview
• High-School Student Admissions
• Current UW-Madison Student Admissions
• Transfer Student Admissions
• Tuition & Aid
• Class Profile
• Admissions FAQs
• Leadership Opportunities
• Business Badger Badges
• Student Organizations
• Diversity, Equity & Inclusion
• Academic Advising
• Success Coaching
• Scholarships
• Learning Communities
• Mental Health & Wellness
• Study Abroad Programs
• Applying to Study Abroad
• Study Abroad Advising
• Resources for UW–Madison Students Studying Abroad
• Study Abroad FAQs
• Student Experiences
• Study Abroad Events
• Incoming Students
• Events & Visits
• Student Ambassadors
• Precollege Programs
• Business Emerging Leaders (BEL) Scholarship Program
• Human Resources
• Certificates Overview
• Certificate in Business
• Summer Certificate in Business Fundamentals
• Entrepreneurship Certificate
• Risk Management & Insurance Certificate
• Accounting Fundamentals Certificate
• Certificate in Accounting
• International Business Certificate
• Consulting Certificate
• Recruit & Hire
• Compare Graduate Programs
• Compare MBA Programs
• Full-Time MBA Overview
• Specializations Overview
• Applied Security Analysis
• Corporate Finance & Investment Banking
• Strategic Human Resource Management
• Real Estate
• Risk Management & Insurance
• Supply Chain Management
• Technology Strategy & Product Management
• Requirements & Deadlines
• Culture & Diversity
• Webinars & Podcasts
• Professional MBA Overview
• Deadlines & Requirements
• Tuition & Aid
• Culture & Community
• Executive MBA Overview
• Admissions Events
• Compare Master’s Programs
• Program Overview
• Events & Visits
• Applied Consulting Capstone
• MS in Financial Economics
• Certificate in Business Analytics
• Certificate in Business, Environment, and Social Responsibility
• Certificate in Entrepreneurship
• Certificate in Strategic Innovation: Organizations, Technology, and Society
• Actuarial Science Capstone
• Recruit & Hire Graduate Students
• Sponsor a Consulting Project
• Our Faculty
• Accounting and Information Systems Overview
• Accounting & Information Systems Faculty
• Featured Publications
• Howard Carver Ethics and Professionalism Program
• Finance, Investment, and Banking Overview
• Management and Human Resources Overview
• Marketing Overview
• Operations and Information Management Overview
• Real Estate and Urban Land Economics Overview
• Risk and Insurance Overview
• Risk and Insurance Updates
• Engagement Opportunities
• Center of Actuarial Excellence
• Actuarial Profession Awareness
• Department Events
• Named Chairs & Professorships
• Faculty Editors
• PhD Program Overview
• General PhD Requirements & Resources

Accounting and Information Systems

• Finance (Business) & Economics—Joint Degree
• Insurance Economics & Actuarial Analytics
• Insurance (Business) & Economics—Joint Degree
• Management and Human Resources
• Operations and Information Management
• Real Estate & Economics—Joint Degree
• Real Estate and Urban Land Economics
• Diversity & Inclusion
• Current PhD Students
• PhD Job Candidates
• PhD Placements
• Knowledge Centers Overview
• Arthur Andersen Center Home
• Bolz Center Home
• Bolz Center Blog
• Advisory Board
• Erdman Center Home
• Applied Learning
• Grainger Center Home
• Advisory Boards
• Hawk Center Home
• Graaskamp Center Home
• Marketing Leadership Institute Home
• Corporate Engagement
• Current Partners
• Marketing Leaders’ Blog
• Nicholas Center Home
• Puelicher Center Home
• Robert Beyer Center Home
• Strategic Human Resource Center Home
• Weinert Center Home
• Weinert Resources
• Business and Entrepreneurship Clinic
• Women’s Entrepreneurship Network
• Undergraduate Entrepreneurship Courses
• Graduate Entrepreneurship Courses
• Weinert Applied Learning
• MBA Fellowship
• WAVE Practicum
• Alumni Overview
• Nominate for Awards
• Alumni Statistics
• Update Magazine
• Report to Investors
• About Wisconsin School of Business
• Diversity, Equity, & Inclusion
• Entrepreneurship
• Multicultural Center
• School Leadership Team
• Dean Vallabh Sambamurthy
• Event Services

About the Program

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

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

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

Core Areas of Research

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

Financial accounting

Managerial accounting

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

Academic Requirements

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

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

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

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

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

Program Coursework

Students are required to complete three seminars in accounting research:

Introduction to Accounting Research

Behavioral Accounting Research

Archival Accounting Research

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

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

See Guide for all course requirements

Faculty Research Interests

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

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

View current student profile

See Our Placement Results

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

View recent placements

• Areas of Research
• Students & Placements
• [email protected]
• (517) 355-7486
• Curriculum Curriculum
• Dive Deeper Dive Deeper
• Tuition & Financial Aid Tuition & Financial Aid
• Contact Information Contact Information

Ph.D. in Accounting

Pave the way for innovative accounting research and education..

Our competitive Ph.D. program prepares doctoral candidates to become productive researchers and educators at top research universities.

Accounting Doctoral Student Handbook

Accounting Ph.D. Program Overview

We pride ourselves on our comprehensive program, our internationally renowned faculty and the diverse environment in which our doctoral candidates learn. A key element of the Ph.D. in accounting program is collaborative work between doctoral students and faculty members. We strive to maintain a program with approximately 12 full-time, in-residence students. This size of the Accounting Ph.D. program allows for effective faculty-student interrelationships, collaboration and competitive funding for all students in residence.

Our department was ranked 14th overall in the 2021 Brigham Young University accounting faculty publication rankings (based on all publications since 1990) and was ranked 15th in the 2019 Public Accounting Report rankings of Ph.D. programs.

Accounting Ph.D. graduates enjoy considerable success in their careers. They are accounting professors at many nationally recognized universities and have earned national recognition for their contributions to the development of accounting research, teaching and practice. MSU graduates hold distinguished chairs in accounting, are editors of premier research journals and are authors of some of the largest selling accounting textbooks in the United States. They also hold positions as chairpersons or directors of major accounting departments, deans of business schools, and people with significant national accounting policy-making responsibilities. Our Doctorate in Accounting graduates distinguish themselves by the frequency with which they are members of editorial boards of leading accounting journals and by their successful publication of research. This emphasis on research and scholarship is the hallmark of MSU’s accounting doctoral programs.

Curriculum Overview

The Ph.D. in Accounting program is a five-year program for most students, although some students successfully complete the program in four years. We strive to maintain a program with approximately 12 full-time, in-residence students. This size of program allows for effective faculty-student interrelationships, collaboration and competitive funding for all students in residence.

Requirements

The Broad College of Business and the Department of Accounting and Information Systems have course and other requirements for the Ph.D. degree that, in total, form a student’s program of study.

• Each student must know and be able to apply certain concepts, tools, and techniques of business practice. A student who enters the accounting Ph.D. program without having earned a business or management degree from an institution accredited by the Association for the Advancement of Collegiate Schools of Business (AACSB) must develop a broad understanding of the functional areas of business and management by completing coursework in accounting, finance, management, supply chain management and marketing. Students can petition the Doctoral Program Committee for exemption from this requirement based on coursework taken as part of a business or management degree that is not accredited by the AACSB (see Broad Graduate School of Management requirements).
• A student must have a minimum familiarity with certain concepts, tools and techniques of accounting practice. The materials covered in accounting courses ACC 300 and 301 or 805 and 807, 321 or 821, 331 or 833, 341 or 841 or 843, and 411 are sufficient to satisfy the minimum familiarity requirement. However, the minimum familiarity requirement is automatically fulfilled by students who enter the doctoral program with a degree in accounting from an AACSB-accredited accounting program. Alternatively, this requirement can be met by taking certain accounting courses at MSU or another institution with an accredited program. If a student has an accounting degree from an institution that is not accredited by the AACSB, then he/she could petition the doctoral program director to get a waiver for one or more of the required accounting courses by providing necessary supporting evidence.
• Each student must take a set of Ph.D.-level micro-economic courses (EC 811A, EC 812A and EC 812B, or AFRE 801, 802 and 805) in their first semester.
• The major field of study is accounting. The major in accounting consists of:

ACC 950: Doctoral Seminar in Accounting Research

Research on auditing, financial and managerial accounting, and taxation using theoretical perspectives and research methods from the social sciences and business disciplines. A total of four different research seminars are taken in the first and second year of the program.

MGT 906: Organizational Research Methods Methods for scientific research in the areas of organizational behavior, personnel and organizational theory. Theory building, hypothesis formation and testing, reliability theory, construct validity, external validity and research design.

Each student has a minor field of study. The minor is a minimum of 9 hours of course work. The minor is intended to provide theoretical framework, perspective and content as a basis to conduct research in accounting. Examples of minors are micro-economics, finance, organizational behavior, operations management and psychology.

Competence in research-related areas is required. This requirement may be satisfied by completing a minimum of 12 credits in research-related courses with a four-course minimum. Courses must be at the 400-level or above to assure graduate-level competence in the areas studied. Research-related credits earned to meet the requirements of a degree other than the Doctor of Philosophy in Business Administration will not be accepted in fulfillment of this requirement. These courses typically are research-method and statistics courses offered in departments such as economics, marketing, supply chain, psychology and statistics.

Each student must maintain an overall GPA of at least 3.25 by the end of the second semester of full-time enrollment and thereafter to remain in the program. A 2.0 grade is the minimum acceptable grade for a course in a student’s program of study or for graduation requirements.

Up to the time of dissertation proposal defense, each student must write two review reports per academic year in the style of referee reports (to be done under the advice of the doctoral program director).

In addition to dissertation research, Ph.D. students are required to complete two research projects as part of the program requirements. The first research project would entail a literature review and include a replication of selected segments from a paper in the area reviewed. Students are welcome to go beyond the minimum requirement for the first research project (e.g., a minor extension of the chosen paper). The second research project would be a completed working paper including testable hypotheses and results. This research paper could be an independent research paper or a paper co-authored with faculty members or other Ph.D. students in the department. The ultimate objective is to create a paper with sufficient quality to allow it to be submitted to a refereed scholarly journal in accounting or related disciplines.

Comprehensive Exam

Prior to taking the Ph.D. comprehensive exam, each student must have successfully completed the requirements for the first research project (including presenting in a departmental workshop) as well as completed four enrollments of the accounting Ph.D. seminars (ACC 950) and MGT 906. Given a student can take more than four enrollments of ACC 950, each student must obtain the prior approval of the doctoral program director for the four specific enrollments that would satisfy the prerequisites for the comprehensive exam. This examination is usually given in early summer and has three parts:

• Parts 1 and 2: These two parts will cover the different subfields of accounting that were included in the accounting research seminars.
• Part 3: Critique of a working paper in the student’s area of research interest.

The purpose of this examination is to test a student’s knowledge of the scholarly accounting literature, with emphasis on historical and contemporary issues, theories and research methods. In addition to assessing a student’s knowledge, the examination tests a student’s ability to design, evaluate and communicate scholarly research.

Each student must complete a doctoral dissertation judged to be a significant contribution to knowledge by a faculty committee consisting of not less than four members, one designated as chairperson who is an accounting faculty member from the MSU’s Department of Accounting and Information Systems. The doctoral dissertation proposal must be presented at the department research workshop series, with all the members of the student’s dissertation committee in attendance. The dissertation proposal must be approved by three-fourths of the student’s dissertation committee, including approval from the chair. A successful oral defense of the completed doctoral dissertation is required in an open meeting, with all the members of the student’s dissertation committee in attendance. See the Graduate School website for important dissertation requirements .

Dive Deeper

• How to Apply
• Students and Placements

Students are admitted to the accounting doctoral program only for the fall semester and on a full-time basis. Find out more about admission criteria and the application process.

Faculty-student collaboration is a significant part of the Broad experience. Doctoral accounting students have the opportunity to work with some of the top researchers across multiple disciplines. Find out more about the research opportunities for accounting doctoral students at MSU.

The accounting faculty at the Michigan State University Broad College of Business are among the best in the world. Find out more about our faculty currently working with doctoral students.

See a roster of current accounting doctoral students in the program and a listing of our graduates’ placements at research institutions across the globe over the last decade.

Tuition and Financial Aid

At the present time, all doctoral students in accounting receive financial support from the department, the college, the university and/or various external organizations. Our goal is to provide every student admitted to the program with a graduate assistantship and/or a fellowship. The assistantship is usually at a half-time level. A half-time appointment requires that the student be a teaching assistant and/or a research assistant for 20 hours a week. Renewal of financial assistance is contingent on the student making satisfactory progress in the program.

Assistantships include a nine-credit hour tuition waiver (i.e. tuition is covered for up to nine credit hours per semester) for each of the fall and spring semesters, a waiver for the out-of-state portion of tuition for non-Michigan residents and health insurance. The waiver does not include registration fees or other fees.

For more information about funding sources, visit the MSU Graduate School .

Frequently Asked Questions

Program overview.

The program is designed to be completed in five years to give students the best chance at completing research projects prior to going on the job market in order to increase their odds of finding an elite research position. Occasionally, students with advanced research portfolios can graduate in four years.

The doctoral program is strictly a full-time program. We require students to be on campus on a full-time basis, as doctoral students have a broad range of responsibilities including coursework, research assistantships and independent study.

The range of responsibilities during your research assistantship are broad and cover aspects related to forming, developing, managing and executing a theoretically sound and statistically valid and rigorous research project. Students are required to conduct thorough literature reviews, develop and write conceptual framework and hypotheses development sections, collect and analyze data using advanced econometric methods and provide support for why the research is relevant and important to the academic and practitioner fields.

Graduates of the accounting Ph.D. program at Broad frequently cite their experience as research assistants as the paramount reason for their ability to form, develop, manage and subsequently submit their research to top accounting journals after graduating from the doctoral program.

Recent placements include:

• Florida State University
• Harvard University
• University of Florida
• University of Notre Dame

See Complete List of Placements

Reviews of applications will begin December 1 and will continue until positions are filled. The deadline for applications is January 15. All accepted students begin the doctoral program in August – there are no spring or summer starts.

GMAT scores have ranged from 650 to the upper 700s, with most scores in the lower 700s. We require a minimum TOEFL score for international applicants. Learn more on the Admissions page.

The number of students admitted to the doctoral program each year has ranged from one to four, but is typically two or three.

Financial Aid

All doctoral students are supported by graduate (teaching/research) assistantships. There is no separate application for assistantships. For the last several years, the typical doctoral student earns approximately $29,000, in addition to their tuition waivers and insurance coverage.

Contact Information

• Department of Accounting and Information Systems
• Business College Complex
• 632 Bogue St Rm N270
• East Lansing, MI 48824
• Phone: (517) 355-7486
• Fax: (517) 432-1101

Get Connected with Broad:

• 632 Bogue St

Ryazan Regional Musical Theater

Most Recent: Reviews ordered by most recent publish date in descending order.

Detailed Reviews: Reviews ordered by recency and descriptiveness of user-identified themes such as wait time, length of visit, general tips, and location information.

Also popular with travelers

Ryazan Regional Musical Theater - All You Need to Know BEFORE You Go (2024)