Accounting
The Ph.D. in Accounting
Requirements
Program of Study
Course Descriptions
Assistantships
The Ph.D. in Accounting
The goal of the Ph.D. program in accounting is to produce graduates capable of pursuing rewarding academic careers
at leading research-oriented universities. Because the primary emphasis of the program is on preparing graduates
to contribute to accounting research, successful candidates must possess a strong aptitude for abstract thinking
and quantitative analysis.
During the first two years of the program, students take courses in economics, finance, statistics, and mathematics,
as well as in accounting. At the end of the second year, students take the major field exam in accounting. During
the third year, students complete their coursework and begin preliminary work on their dissertations. Dissertation
proposals typically take place late in the third year or early in the fourth year of the program.
Research of doctoral candidates in the accounting program focuses on the impact of accounting information and
policy making on: capital market behavior, the behavior of decision-makers within the firm and on the structure
of firms. Doctoral candidates address these and other issues using both econometric and mathematical modeling methods.
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Requirements
Core Requirements
Candidates are required to complete the following course program
before sitting for the accounting qualifying examination:
ACC9901 Empirical Research in Accounting
ACC9902 Analytical Research in Accounting
ECO6681 Microeconomic Theory
ECO6682 Game Theory and Applications
EFC9911 Seminar in Finance (individual and corporate)
Admission to Candidacy
Upon successful completion of core requirements set out above candidates, will:
- Pass an econometrics & statistics preliminary examination (this requirement can be satisfied
by taking two courses in statistics [ STA5510 and STA5511)
- Pass the qualification Accounting Major examination.
- Commence dissertation work
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Program of Study
Core Courses
The Ph.D. in accounting requires a minimum of twenty graduate level courses, of which eight at most can be transferred
from relevant graduate courses at other schools or universities. The course requirements are as follows:
| Discipline |
Courses |
| Accounting Core |
2
|
| Accounting Electives |
2
|
| Economics |
2
|
| Finance |
3
|
| Econometrics/Statistics |
3
|
| Electives |
8
|
| Dissertation |
—
|
List of Course
Accounting
ACC9901 Empirical Research in Accounting
ACC9902 Analytical Research in Accounting
ACC6622 Cost Accounting
ACC7706 Managerial and Control
ACC7742 Problems in Financial Reporting
ACC7743 Accounting for Equities
Economics
ECO6681 Microeconomic Theory
ECO6682 Game Theory and Applications
ECO8897 Basic Mathematics for Economists
ECO8898 Elementary Mathematics for Economists
ECO7708 Economics of Agency, Information, and Incentives
ECO7713 Game Theory
Finance
FIN9 911 Pro-seminar in Finance (individual and corporate)
FIN9921 Empirical Research and Financial Economics
FIN9922 Financial Economics Under Perfect Information
FIN9923 Financial Economics Under Imperfect Information
FIN9934 Advanced Financial Econometrics
Econometrics/Statistics
STA5510 Linear Algebra and Probability
STA5511 Statistics for Business and Economics
ECO7705 Econometrics I: Fundamentals
ECO7706 Econometrics II: Methods and Models
FIN9934 Advanced Financial Econometrics
Courses Descriptions
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Assistantships in Accounting
Students admitted to the PhD program typically receive a fellowship providing tuition and a stipend. These students
participate in the teaching and research activities of the Business Administration program.
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