Specialization in accounting emphasizes an interdisciplinary study of the accounting information system in organizations and institutions. Doctoral students are expected to develop a meaningful conceptual background in economics and finance as well as competent skills using mathematics and statistics. The program maintains a balanced emphasis on both the theoretical and empirical aspects of accounting research.

Unique Features

• Faculty on Editorial Boards for top academic journals
• Quantitative research receives special emphasis in program of study
• Coursework includes rigorous classes from various departments
• Doctoral fellowships available
• Small program with low student-faculty ratio

Student Profile
(what we look for in an applicant)

• Strong analytical background in accounting, finance, commerce, mathematics, economics, etc.
• MBA is helpful but not required; graduate degree a plus
• Work experience not required, although applicants typically have some experience in accounting/finance, consulting, or a technical field such as engineering

Students are required to submit a formal plan of study to the Graduate School by the end of the Spring Semester of their second year in the doctoral program, and prior to taking the preliminary examination.

In the four semesters after the prelims, and to some extent, prior to the prelim, students can take additional research methods courses suited to their particular needs. The faculty work closely with the student to develop the individual's course plan.

Within twelve months after passing the preliminary examination,each student must formally present and defend a dissertation research proposal to his/her dissertation committee. To be accepted, the proposal must represent substantial progress towards completion of a doctoral thesis along with a statement of further work to be performed. Once accepted by the committee, the proposal is considered a "contract" that will guide the student towards completion of the dissertation. A student may be dropped from the program if there is a significant delay in achieving an acceptable proposal.

Each student is required to make a public defense of his/her dissertation. The required procedures for holding a dissertation defense are listed in the revised Ph.D. Program in Management.

Further Details on Accounting Area Program Requirements

Further information on the exact requirements of the Accounting area can be found by going to:

Accounting Area Requirements [PDF]

General Management Doctoral Program Requirements

Faculty & Research Interests

Carol Anilowski capital markets, managers' incentives and behaviors, financial accounting, and financial statement analysis

Mark E. Bagnoli information economics, applied game theory

Robert K. Eskew security returns, security risk, and accounting data

Tony Greig empirical financial accounting and accounting method choice, capital markets research and the relation between accounting information and stock price data, firm valuation, auditor selection and turnover

John W. Hatcher financial accounting, auditing, taxation, compilation and review of financial statements

Steven Orpurt

Casey Rowe

Ronald Jastrzebski

William J. Kross determining the effects of accounting information on stock prices and analyzing earnings forecasts

Yinghua Li financial reporting and managerial voluntary disclosures, role of accounting information in firm valuation, managerial compensation and agency theory

Byung T. Ro earnings and revenue forecasts, accounting accruals, earnings management, managers' voluntary disclosure, accounting method change/choice, managerial compensation, corporate restructuring, fair value accounting, firm valuation

Lynda J. Thoman auditing issues - what is the source of the demand for auditing, how does the legal system discipline auditors, how are accounting standards chosen - and agency problems - what makes hierarchies advantageous and how is the agency contract affected when firms must compete for managers

Susan G. Watts effect of information and competition in markets and issues in auditing

Recent Graduates
(First/Last Name, year of graduation, dissertation title, placement)

Zhanel Mailibayeva, 2007, Do Analysts Warn Investors About Future Earnings Decreases? Evidence from their Forecast Revisions and Changes in Recommendations Before a Break in a String of Consecutive Earnings? Florida Atlantic University

Inho Suk, 2006, Consistency in Meeting or Beating Earnings Expectations and Management Earnings Forcasts.York University.

Jinyoung Park, 2005, The Effect of Directors' and Officers' Liability Insurance and Indemnification on Voluntary Disclosure: Evidence from Canadian Firms. University of Michigan - Flint.

Byungjin Kwak, 2004, The Nature of Voluntary Disclosure Around CEO Change and Types of CEO Departure and Succession. Yonsei University.

Hyeesoo Chung, 2004, Selective Mandatory Auditor Rotation and Audit Quality: An Empirical Investigation of Auditor Designation Policy in Korea. Purdue University.

Charles Hsu, 2004, Strategic Choices of Street Earnings and Earnings Perceptions Management. Hong Kong University of Science and Technology.