Option contact: Jared Moore 

1. Accounting Option Objectives

The primary objective of the accounting option is to train doctoral students for careers as professors at high-quality research-oriented universities. This training includes providing them with a program of course work that will prepare them to conduct quality accounting research, involving them in faculty-sponsored research projects as co-investigators and co-authors, and assimilating them into all aspects of the academic accounting profession (e.g., teaching, research, and service).

2. Additional Admissions Information

Admissions into the accounting option are competitive, with only a few spots available each year. Apart from the criteria discussed on the Minimum Admissions Requirements page, admission preference will be given to applicants possessing one or more of the following characteristics: 

  • A master's degree in accounting or a related field
  • Relevant work experience
  • An intent to develop a proficiency in accounting research

It is expected that students entering the doctoral program will possess competencies in mathematics (including linear algebra and calculus) and business (accounting, economics, finance, management), have adequate computer skills and a solid command of the English language. If the student is deficient in any of these areas, additional classroom work (beyond the major course of study) may be required.

3. Accounting Option Program Requirements (24 Credits)

Accounting option program requirements enable the student to develop proficiency in his/her primary area of study. The bulk of the training will involve doctoral seminars such as the following:

ACTG 620: Foundations of Accounting Research

ACTG 621: Financial Accounting

ACTG 622: Managerial Accounting

ACTG 623: Taxation

FIN 640:  Foundations of Financial Research

FIN 641: Corporate Finance

FIN 642: Capital Markets

4. Research Methods and Statistics Requirements (18 credits)

Doctoral students are required to complete a minimum of 18 credit hours of graduate-level courses toward the establishment of a strong foundation in research methods. Topics covered in such courses include research design, econometrics, and other statistics.

Sample classes include:

BA 612: Foundations of Business Research

BA 613: Business Research Methods

AEC 525: Applied Econometrics

AEC 625: Advanced Econometrics I

AEC 626: Advanced Econometrics II

5. Supporting Program Requirements (32 credits)

Supporting program requirements are comprised of an integrated portfolio of courses intended to develop proficiency in a major field of academic study. These requirements include graduate-level course in microeconomics and teaching effectiveness and may also consist of other graduate-level courses and seminars in accounting, finance, economics, strategy, information systems, or other areas consistent with the student's research concentration. The supporting field courses are chosen by the student in consultation with the accounting Ph.D. Program Coordinator and/or the student's doctoral committee. 

6. Independent Research Papers

First Year Summer Paper 

Ph.D. students are required to complete a research paper during the summer between their first and second year in the program.  The primary purposes of this research paper are to give students some initial experience with taking a research project from start to finish and to provide feedback to students following their first year in the program. Students are required to present this summer paper to faculty and fellow doctoral students during the fall term of their second year in the program.

Dissertation

A student’s progression through the Ph.D. program will culminate in the completion of a dissertation paper reflecting an appropriate mastery of a specific area of literature, research design, methodology, and analysis to the satisfaction of the student’s doctoral advisor committee.