accounting phd math

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

Rui Silva | 2024 | University of Washington

Mandy Ellison | 2024 | Texas State University

Minjae Kim | 2024 | Analysis Group (Industry)

Laura Kettell | 2023 | University of Colorado at Boulder

Abhi Ramchandni | 2023 | University of Hawaii

Anthony Welsch | 2023 | University of Chicago

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

Current Students and *Job Market Candidates

Mary adenle, yiying chen*, dorothy dickmann*, kenzie feinberg, michael gonari, read hadfield, nathan herrmann, sean kemsley, kaitlyn kroeger*, jingpei shi, cindi teasley, albert wang, frequently asked questions, how long does the program take.

This is a full-time, in-residence (i.e., in-person) program of coursework and research which usually takes four to five years to complete.

When is the application deadline? What is the timeline for reviewing applications?

Our deadline is December 15 th for admission starting the following fall. The admissions committee will begin reviewing applications shortly after this deadline, so it is in your best interest to make sure all required materials have been submitted by that date. We typically start virtual interviews in January, with campus flyouts for a small group of applicants starting in late January or February.

How many students do you admit per year?

We usually receive about 80 applications each year and are likely to admit two or three students to begin in the following fall term.

What kind of background do I need to be admitted to the program?

Students come from a variety of backgrounds, with some entering the program immediately after their undergraduate degree, others with their degree and work/research experience, and some with work/research experience and a master’s degree. Because our students come from various backgrounds and the competition in the applicant pool changes from year to year, it is difficult to determine the likelihood of acceptance without viewing the strength of your application as a whole compared to the pool of fellow applicants.

How do you evaluate applicants?

The admissions committee takes a holistic approach to admissions. We consider factors such as: intellectual curiosity, reasoning ability, writing ability, quantitative skills, institutional knowledge, work experience, research experience, familiarity with the academic accounting literature, knowledge of what a PhD entails, and insights from recommendation letters.

What kind of math background do I need for an accounting Ph.D.?

Many successful applicants will have already begun taking some math refresher courses, such as engineering calculus I and II and linear/matrix algebra. The longer it has been since these quantitative tools have been used, the harder the doctoral coursework will be. The initial doctoral classes typically also include students in finance and economics, and they typically enter their doctoral programs straight from rigorous quantitative master's degrees.

Will I need a TOEFL score?

For applicants who have completed their undergraduate degree in a country where English is not the primary language, a TOEFL score will be a necessary part of the application. This is a university-wide requirement and is necessary even if a graduate degree has been completed from an accredited university in the United States.  TOEFL scores over two years old will not be accepted. A list of TOEFL-exempt countries can be found on the UT Austin Graduate School website.

Do I need to take the GMAT or GRE? Can this requirement be waived?

For all applicants, the Department requires a GMAT or GRE test score. This requirement cannot be waived. Scores over five years old will not be accepted.

Can the application fee be waived?

The application fee is charged by the Graduate School, which does offer fee waivers for financial hardships for domestic applicants. There are no waivers for international students. Please see the Graduate School website for more details.

Do you offer financial support to Ph.D. students? Do I have to pay tuition?

Financial assistance is offered to all students admitted to the doctoral program and includes fellowship payments as well as a 20-hour teaching assistant/research assistant appointment. This appointment covers the cost of tuition and also provides health insurance coverage. 

The financial support we provide is competitive with other top PhD programs in the U.S. 

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?

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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, corporate carbon accounting: balance sheets and flow statements, firm boundaries and voluntary disclosure, recent insights by stanford business, your company is on a high-growth list it may not be there next year., how corporate “diversity washers” spin investors, new data on the quality of esg audits catches regulators’ attention.

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Duke's Fuqua School of Business

Overview of Program Requirements

Our Accounting PhD program requires you to complete:

• Course requirements as outlined in the Accounting curriculum page
• A first-year summer research paper and a second-year research paper
• Qualifying exams in empirical and analytical accounting research
• Teaching and research assistantship
• Preliminary exam
• Dissertation thesis proposal
• Final dissertation defense exam

The same Team Fuqua culture that permeates all of Duke’s professional business programs is prominent in the Accounting PhD program.  Innovation through collaboration is our defining characteristic.  Our accounting faculty possesses unmatched topical and methodological span, which we leverage through co-authorships with one another and co-teaching of our PhD seminars.  In addition to involving PhD students in our collaborative research process, students also have access to cutting edge classes in Fuqua’s Finance area, Duke’s Economics department, and the course catalog of our neighboring university, UNC Chapel Hill. 

15 Courses required for an Accounting PhD

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

Course Requirements

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

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

First and Second-Year Summer Research Paper

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

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

Qualifying Exams

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

Teaching and Research Assistantship

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

Preliminary Exam

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

Dissertation Proposal

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

Dissertation Defense

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

Sample Program Schedule

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

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

PhD Program

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Accounting, PhD

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

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

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

View the University’s Academic Rules for PhD Programs .

Required Courses

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

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

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

The degree and major requirements displayed are intended as a guide for students entering in the Fall of 2024 and later. Students should consult with their academic program regarding final certifications and requirements for graduation.

Sample Plan of Study

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Accounting: Curriculum

Curriculum - accounting phd.

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

Courses required for an Accounting PhD

Scott Dyreng

Course requirements.

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

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

First and Second-Year Summer Research Paper

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

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

Qualifying Exams

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

Teaching and Research Assistantship

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

Preliminary Exam

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

Dissertation Proposal

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

Dissertation Defense

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

Sample Program Schedule

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

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

About / Departments

Department of Accounting | Ph.D. Overview

Ph.d. overview.

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

Click here to learn more about the PhD admissions process.

Accounting, Ph.D. Program Coordinators

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

Xiaojing Meng

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

Explore Stern PhD

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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.

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Program Requirements

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Accounting & Management

A minimum of 13 semester courses at doctoral level are required. Each semester students will consult with the Accounting & Management faculty coordinators to receive approval of their course selections.

Microeconomics Theory : A comprehensive two semester sequence on economic theory:

• Microeconomic Theory I (HBS 4010/Economics 2020a)
• Microeconomic Theory II (HBS 4011/Economics 2020b)

All Accounting and Management students are required to have completed one undergraduate or graduate course in introduction to Econometrics. If this requirement has not been fulfilled prior to matriculation, then an equivalent course will be required in the first term of the student's doctoral program.

Courses meeting this requirement include:

• Introduction to Econometrics (Econ 1123)

Students must take four research methods courses, including one course in research design.

Courses that fulfill this requirement include, but are not limited to:

• Introduction to Applied Econometrics (Econ 2120); (Econ 2110. Introductory Probability and Statistics for Economists may be a required prerequisite)
• Econometric Methods (Econ 2140)
• Topics in Applied Econometrics (MIT 14.387)
• Advanced Applied Econometrics (Econ 2144)
• Computational Economics (Econ 2149)
• Time Series Analysis (Econ 2142)
• Seminar in Applied Statistical Methods (HBS 4809)

Research methods courses that meet the research design course requirement include, but are not limited to:

• Advanced Quantitative Research Methodology (Gov 2001)
• Empirical Methods in Corporate Finance (HBS 4220)
• Matched Sampling and Study Design (Stat 240); (Stat 140 or Econ 1127 are strongly recommended as prerequisites)
• Design of Field Research Methods (HBS 4070)
• Experimental Methods (HBS 4435)

Accounting and Management students are required to take seven additional doctoral courses.

• Management Control and Performance Measures (HBS 4403)
• Empirical Research in Financial Reporting and Analysis (HBS 4250)
• Doctoral Seminar in Accounting (MIT 15.539)
• Two breadth courses
• Two elective doctoral courses

All students without an MBA degree are required to complete two case-based HBS MBA courses.

Students are strongly encouraged to attend and participate in seminars throughout their program. In the third year, students are required to attend Accounting & Management Unit Seminars .

Good Academic Standing

Teaching requirement.

Students must teach or assist with teaching in a formally offered course for one full academic term. This engagement should include, at least, 8 hours of front-of-class teaching and 16 hours of teaching preparation time. The requirement may be fulfilled by completing a teaching fellow or instructor assignment at a Harvard University

Special Field Exam

Students are required to pass the Special Field Exam at the end of the second year or beginning of the third year. This exam has two parts: a written exam and an oral exam based on the course syllabi from any relevant doctoral research seminars in financial or managerial accounting undertaken by students in the course of their studies.

Dissertation Proposal

By the end of their third year, all students are required to obtain approval of their dissertation proposal by their Dissertation Chair.

Dissertation

Students are required to write a dissertation, which typically takes the form of three publishable papers, to the satisfaction of their Dissertation Committee. The dissertation defense is oral and open to the public.

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The mark of highest achievement in accounting scholarship.

The LSU Department of Accounting PhD Program is designed to produce scholars who will conduct top-tier, original research that contributes significantly to accounting discipline knowledge. By the completion of the program, students are expected to demonstrate an in-depth understanding of the theoretical, conceptual, and research foundations of accounting. While teaching is an integral part of an academic position in accounting and is required by students in the program, the primary focus of the Accounting PhD Program is the acquisition of research skills. The combined experiences achieved through the PhD Program are designed to prepare the student to be a researcher, teacher, and colleague at the university level. 

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Our Research Areas

Program Details 

Our focus is to develop accounting scholars who are proficient and motivated to succeed in accounting academics. The program is designed to be completed in four years; students are given an opportunity to teach before graduation. In addition to graduate assistantships, we also offer support for students to attend doctoral consortiums and present papers at national and regional conferences providing opportunities for scholarly development, networking, and recruitment.

Faculty see the role of mentor as essential and are vested in spending time with these students to mentor and help develop their research and teaching practices. Doctoral students are encouraged to collaborate with faculty on research projects during and after the program. Interactions among PhD students bolster the department’s collegial, mentoring environment.

The Department of Accounting PhD Program is designed to be a year-round program of study for full-time students. Individuals can expect to spend two years working on coursework and two years or more completing a dissertation. Students must also pass a qualifying exam upon completing the required coursework. Coursework consists of advanced classes in economics, finance, and accounting. Overall, the program usually requires four years to finish. Doctoral education is a collaborative process. Students should expect to work with fellow doctoral students in accounting and other disciplines as well as with faculty. 

Our research-active faculty expose students to modern accounting research, emphasizing auditing, corporate governance, and tax. LSU has an ample number of accounting-related databases as sources for research and analysis, as well as statistical tools and considerable training in areas such as econometrics. The Department of Accounting has an active research workshop series with presentations by some of the best-known researchers in accounting academics.

Second Year

Fourth Year

Total: 109 Hours 

We also offer a spring admission option which allows you to take some of the coursework in the spring semester (ACCT 7021, ACCT 7900, and EXST 7003), and conduct an assigned research project in the summer semester (ACCT 8900 - 6 credit hours). Total credit hours are 115.

Requirements

Due to the time, effort, and resources required by both faculty and students to pursue a PhD, attention is given to assessing an applicant's potential for successfully completing the program. Most successful PhD applicants at LSU have satisfied the following requirements:

• Admission to the Pinkie Gordon Lane Graduate School
• An acceptable GMAT score
• A minimum GPA of 3.4 in the most recently completed 60 hours of work
• Three letters of recommendation: Strong recommendations from individuals who have had the opportunity to observe the applicant's interest, ability, and commitment to a career of scholarship
• Statement of Purpose and writing sample

We strongly encourage applicants to have at least an undergraduate or a graduate degree in accounting.

In addition, because entering a doctoral program typically requires relocation, potential students are often brought to campus for a further interview to ensure compatibility with the faculty, university, and community.

Application Deadlines

The deadline for submitting an application for consideration into the PhD Program for Fall admission is December 31, however we will still consider applications submitted after this date until April 15 for international students and June 30 for domestic students. For Spring admissions, the deadline for international students is October 1 and for domestic students is November 15.

You must apply through the Pinkie Gordon Lane Graduate School . Please have all application materials sent to the following address:

Pinkie Gordon Lane Graduate School Louisiana State University 114 West David Boyd Hall Baton Rouge, Louisiana 70803

Graduate assistantships are typically awarded for four years and include a tuition waiver. Assistantship duties may include teaching, teaching assistance, or research assistance for a faculty member. Working with faculty members on research projects is strongly encouraged. Assistantship assignments require 20 hours of work per week. The annual assistantship is $36,000 per year, with performance adjustments.

Beyond the PhD

Our alumni enjoy successful careers in academia. Institutions that employ our graduates:

• California State University
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• Illinois State University
• Lehigh University
• Rutgers University
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• University of Colorado
• University of Memphis
• University of New Orleans
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Faculty Feature

Ken Reichelt Professor & Director of Graduate Studies - PhD Program

Around the globe, many regulatory agencies have implemented mandatory audit firm rotation. Research by Professor Ken Reichelt brings into question such a mandate. This is just one area that Reichelt explores in his financial accounting and empirical auditing research. Reichelt has earned many awards, including the Ernst and Young Alumni Distinguished Professor, KPMG Research Recognition Award, and the Vincent C. Brenner Endowed Faculty Research Award. In addition to teaching and research responsibilities, Reichelt oversees the department’s PhD program operations.

MEET MORE ACCOUNTING FACULTY

PhD Program Contact

Kenneth J. Reichelt 2821 Business Education Complex North 225-578-6233  [email protected]  

PINKIE GORDON LANE GRADUATE SCHOOL

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Start early in thinking about our PhD program.  University courses in calculus and linear algebra for science or math students could provide useful background for the program. In addition, applicants need to  submit a GMAT score or GRE score. These tests are offered several times per year, and require advance registration.

We will consider applicants who have successfully completed a master's or honours bachelor's degree, with at least an 80% average.  Admission is not confined to those with a background in accounting, commerce or business administration. We encourage applications from those whose backgrounds include economics, mathematics, statistics or the behavioural sciences.

We aim to admit three to four students start the program each year. The program requires full-time study. It lasts approximately four to five years, with the first two years being devoted to course work while the last two years are spent writing a thesis.   Students are assigned a faculty advisor when they start the program, and they identify a supervisor after passing the comprehensive exam. 

Please do not contact faculty members prior to admission to ask for supervision.

Before applying, carefully read our admission requirements and information about admissions at the University of Waterloo. 

Application

A non-refundable application fee of $125 CDN must be submitted with your application. Apply online through Graduate Studies .

One or two business days after you complete your online application , you will receive an email with instructions to upload your materials to Applicant Quest (Waterloo’s self-service application system).

The following materials must be uploaded for your application to be complete

Transcripts

• Transcripts and awarding of degrees from each institution attended.

References (3)

• Your application package will be stronger if you choose referees who can comment on your academic/research ability.  Your references will be sent an e-mail with instructions about uploading their letters.

Supplementary information

• A statement of interest (one page or less) indicating why you wish to take a PhD in accounting and what you hope to accomplish.

Test scores

Official score report on the Graduate Management Admission Test (GMAT) ; or up load a copy of your Graduate Record Examination (GRE)  report.

• There is no exemption from submitting GMAT or GRE.
• You must also contact GMAT to provide us with access to your Official Score Report.

English Language Proficiency Certification

• if required (see International applicant information below)

Up-to-date curriculum vitae or resume (1-2 pages)

Your application materials must be uploaded using Applicant Quest by the required deadline of January 15, 2024 . 

If you are not able to upload your application materials on Applicant Quest, please review the Application documents website .

International Applicants

International students are eligible to receive an International Doctoral Student Award (IDSA).

If you apply under one of University of Waterloo's International agreements and sponsorships  please review Waterloo's sponsorship requirements which are an important part of your application process.  Indicate which international agreement you will be funded by in your application.

English language proficiency (ELP)

The official language of instruction at the University of Waterloo is English. It is the responsibility of the University to ensure that its graduate students have sufficient English language skills to be successful with the demands of the academic environment. 

English language proficiency information can be found in the academic calendar .

PhD in Accounting English language proficiency examinations and required scores

For more detailed information including international admission equivalencies, please read this information for International Students on the Graduate Studies and Postdoctoral Affairs website.

Tepper School of Business

Ph.D. Program in Accounting

We provide rigorous training in accounting and related disciplines of economics, behavior science, finance, mathematics, and other social science research methods..

The Ph.D. program in Accounting prepares students to conduct original and creative research which will add to general knowledge of accounting.

The program provides students with rigorous training in accounting, as well as in the related disciplines of economics, behavioral science, finance, production, statistics, mathematics and other social science research methods.

Research Topics

• Accounting concepts, standards, measurements, and the conceptual framework that integrates them
• The effect of accounting information and auditing on the design of organizations, and on the ensuing behavior of individuals and groups
• Analysis of the relationship between accounting information and stock prices
• The institutional environment of accounting and accounting public policies that are generated therein
• Technological development relating to information processing and its impact on accounting and auditing concepts and standards in tax accounting and their role in formulating and implementing tax policies
• Multisector systems of national accounts and their relationship with private accounting

P lease visit our Ph.D. Student Profiles page t o view the profiles of our current doctoral candidates. 

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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]

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Accounting PhD Specialization

General information.

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

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

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

Department web site Accounting Faculty

Admission Requirements

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

Recommended Preparation Prior to Entry

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

Accounting Area Faculty Coordinator

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

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

Course Requirements for Accounting Major

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

*Offered periodically. **Offered every second year.

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

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

Research Methods Minor Area Requirements

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

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

Other Minor Area Requirements

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

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

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

Typical Course Schedule

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

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

Second Year

Fourth Year

Course Requirements for Accounting Minor

Doctoral students minoring in accounting must meet the following requirements:

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

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

*Offered every second year.

Other Requirements

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

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

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

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

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

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Find Your Program

With over 175 career-building programs available, we make achieving your goals more accessible. Search our wide range of programs below to find the bachelor’s or master’s degree, certificate, minor or accelerated program that best fits your needs.

Accounting Minor

Format: On Campus

Enhance your career prospects by complementing your major field of study with practical skills in accounting. Gain the foundational knowledge and skills in financial principles, budgeting and cost analysis. The minor consists of 18 credit hours.

Accounting, BBA

Deepen your theoretical understanding and practical application of core accounting principles. Coursework includes 33 credits in accounting with an additional six credits in accounting or other business courses at the 300-400 level. You will also have the opportunity to engage in the Honors Program, which includes specialized courses, an honors thesis and an internship.

Accounting, Master of Accountancy

Prepare for a career as a Certified Public Accountant (CPA) in an accounting firm or in the public or private sectors. You will receive the preparation needed to sit for the Certified Management Accountant (CMA), Certified Fraud Examiner, Certified Internal Audit (CIA), Certificate in Financial Management and Certified Information Systems Audit (CISA) examinations.

Administration, Educational (Inspired Leaders Principal Licensure), Post-Master's degree licensure program

This program is available for educators who have already completed a master's degree and have two years of experience teaching under a valid professional license. Once you complete the program and pass the Ohio Assessment for Educators, you will receive CSU's endorsement for principal licensure. The program is 22 credits, totaling 16 months and is delivered primarily online with a face-to-face meeting on the first Saturday of each course.

Adult Development and Aging, PhD

Grow your career as a teacher, researcher or community consultant on the cognitive, motor, perceptual, social emotional and behavioral functioning of adults throughout their life span. Prepare for a faculty position in teaching and research at two-year and four-year institutions of higher education or for a research position at a research institute. The program is offered jointly by Cleveland State University and the University of Akron.

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OpenAI Unveils New ChatGPT That Can Reason Through Math and Science

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By Cade Metz

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Math graduate lands job at Johnson & Johnson

Recent math graduate Taiwo Akingbesote accepted a full-time position at Johnson & Johnson as an Engineering & Data Science co-op

Posted in: Jobs , Students and Alumni

As part of the Corporate Application Maintenance team at Johnson & Johnson , Taiwo will be working on data analysis, problem solving, opportunity analysis, and general application maintenance. Congratulations on this amazing new chapter, Taiwo! The Math Department is proud of you!