PhD Program

The doctoral program in accounting prepares individuals for careers in research and teaching at the University level.  The program is administered through a sponsorship or apprenticeship system that begins with the admissions decision and carries on throughout the program.  After reviewing and screening applications, the PhD committee makes the finalist files available to the accounting faculty.  In order to be considered for admission to the program, at least one accounting faculty member must express an interest in working with the applicant during their tenure in the program.  Ultimately, the admissions decision will be made jointly by the sponsoring faculty member and the PhD committee.

After admission, students are expected to have a close relationship with their faculty sponsor(s), through research and teaching assistantships, co-authored research, advising, and dissertation chairmanship.

Overview (the following material is subject to change)

Background Courses

Students entering the PhD program are expected to have completed the following background coursework. If these classes are not completed before entering the program, students finish them in their first year. To the extent possible, however, students are encouraged to complete as much background coursework as possible before starting:

1. A Master's Degree in Accounting or equivalent course work
2. Two semesters of undergraduate calculus
   
3. An upper-division course in linear algebra
4. An upper-division course in micro-economic theory, taught using a mathematical approach

Core Courses

All PhD students in accounting are required to complete a set of core courses in economics, accounting and research methods. These core courses include:

Economics Core

• Econ 711 (introductory PhD seminar in micro-economic theory) or equivalent
• A graduate level elective in economics selected from a list of approved courses

Accounting Core

• AIS 971A (Introduction to Accounting Research)
• AIS 971B (Behavioral Accounting Research Seminar)
  
• AIS 971C (Financial Archival Accounting Research Seminar)
• AIS 971D (Advanced Behavioral Accounting Research)

Students following the behavioral track enroll in all four core seminars. Students following the financial archival track enroll in AIS 971A, 971C, and either 971B or 971D. The fourth seminar for these students would typically be taken in the Finance Department.

Research Methods Core

• A course exploring the mathematical foundations of statistics.
  
• An articulated two-semester sequence in statistical methods appropriate for the area of research chosen by the student. For example, students interested in archival financial research take Econ 709 and Econ 710, while students on the behavioral track might take a two semester sequence in psychology or educational psychology.
• Other research methods classes are typically take as part of the minor.

 

PhD Minor Coursework

Students on the archival financial track usually minor in Finance, while students interested in behavioral research usually complete a distributed minor that draws from a variety of disciplines, including psychology, sociology and economics. Specific courses vary, depending upon availability and student interests.

In selecting courses for these two areas, the student will normally satisfy the Graduate School requirement for an External Minor.

Minor courses must be approved by the student's faculty sponsor(s). The number of courses required to complete the minor vary, but the minimum is three courses.

PhD Research Project

During the coursework phase of the PhD, all students are required to complete at least one research paper. The paper is often co-authored with their faculty sponsor(s), with other faculty, or with other doctoral students. As part of the requirement, students must present the paper in an accounting workshop, before taking the preliminary examination.

PhD Accounting Workshop Series

The Department of Accounting and Information Systems sponsors a series of workshops during the academic year in which faculty from other institutions from around the world, local faculty, and PhD students present their research in a public forum. Student participation in the workshop series is required in AIS 971A, which is taken every semester during the coursework phase of the degree.

PhD Examinations

Minor Examination
Some departments (e.g., Economics) require the completion of examination as part of the minor. Students selecting minors in these departments must successfully complete the minor examination.

PhD Qualifying Examination
This examination is comprehensive in nature and may include material from the core courses, workshop presentations, and significant research articles in the accounting literature. Students take the qualifying examination in June, following their first two years of coursework. The exam lasts three days and is administered in a written format.

PhD Preliminary Examination
In contrast to the qualifying exam, this examination is more focused, assessing the student's readiness to move on to the dissertation. Consequently, the exam tests the student's mastery of his or her specialty knowledge acquired during the last half of the student's coursework. The exam is administered in an oral format. Students take the preliminary examination immediately after completing their coursework, usually after five or six semesters in the program. Prior to taking the preliminary examination (during the coursework phase), students are also required to (1) complete and present one research paper in an accounting workshop and (2) complete a dissertation proposal that is approved by their faculty sponsor(s).

Final Oral Examination
The exam is a defense of the dissertation. It is conducted by the dissertation committee in an open public forum.