Program Overview

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Overview of the PhD Program in Accounting

The PhD Program in Accounting is a research-intensive program designed to provide excellent preparation for a career in academics. The four-year program is intended to equip students with the tools needed for long-term success as an accounting scholar in all areas, including research, teaching, and service.

Admissions Requirements

Admission recommendations are made by the PhD program committee after considering the applicant's background, admission test scores, grade point averages (GPAs), statement of purpose, letters of reference, fulfillment of prerequisites, and an on-campus interview. The GMAT is preferred, but students may choose to take either the GMAT or the GRE.

• Application Fee
• Resume
• 3 Letters of Recommendation
• GRE score with a quantitative score >= 162, a verbal score >= 160, and an analytical writing score >= 4.5, GMAT score >= 660 (old version), or GMAT (new version) score >= 615.
• TOEFL score of at least 100, an IELTS score of at least 7.0, or a PTE score of at least 68 for non-native English speakers who are required to submit an English Language test score.

Curricular Requirements

The Ph.D. Program in Accounting involves two years of rigorous coursework. In addition to Accounting seminars, students take courses in Statistics and Economics. Depending on their research focus, students often will take additional electives in other departments such as Psychology or Finance.

Required Courses

Course	Description	Hours
AC 610	Intro Accounting Res I	3
AC 620	Acctg Research Sem I	3
AC 630	Archival Acctg Research	3
AC 640	Experimental Acctg Research	3
AC 650	Directed Research	3
AC 691	Research Practicum I	3
AC 692	Research Practicum II	3
EC 600 or EC 570	Advanced Mathematical Economic (Preferred over EC 570)	3
EC 610	Seminar In Microeconomic Theor	3
ST 554	Math Statistics I	3

Approved Elective Courses

• BER 558 | Psychometric Theory
• EC 660 | Game Theory
• EC 670 | Econometrics
• EC 671 | Seminar : Econometrics
• FI 514 | Investments
• MKT 597 | Special Topics In Marketing
• ST 521 | Statistical Data Management
• ST 522 | Adv Statistical Data Mgt
• ST 531 | Data Mining I
• ST 532 | Advanced Data Mining
• ST 552 | Applied Regression Analy
• ST 553 | Appld Multivariate Analy
• ST 560 | Statistical Methods
• PY 603 | Advanced Statistics II
• PY 650 | Cognition and Learning
• PY 670 | Perception And Action
• PY 693 | Seminar:Adv General Py
• Courses not listed above require permission from faculty advisor.

Dissertation Research Hours

• AC 699 (with advisor approval, distributed appropriately throughout the program) | 24

Total Hours

• 69

Transfer Credit Policy

Graduate School information on Transfer Credit.

Doctoral Plan of Study Requirement

Early in the graduate program, each student must confer with the appropriate departmental advisor or major professor to select courses, discuss when and by which method the doctoral residency requirement will be completed, discuss research interests, and so forth. Then a Plan of Study must be prepared and submitted to the Graduate School by the time the student has completed 30 coursework hours.

Comprehensive/Qualifying Examination

The Second Year Project (Research Practicum II (AC 692, 3 hr.)) is conducted in lieu of a comprehensive field exam. The project should commence no later than upon completion of the First Year Project. As with the First Year Project, the second summer paper will be supervised by a faculty member who has agreed to the assignment.

Admission to Candidacy Requirements

Students are certified by the dean of the Graduate School for Admission to Candidacy for the PhD degree after they have met the following requirements:

• Successful passing of the second-year paper.

Dissertation Requirements

A Dissertation Committee contains at least five individuals. At least 20% (no more than 40%) of the committee is to be an external member whose home department is outside of accounting.

• The doctoral proposal must be presented to at least 50% of the tenure track accounting faculty. A successful proposal occurs when at least 50% of those in attendance vote "pass". A student has two attempts to successfully pass the proposal. It is recommended that the proposal be presented no later than August 1 at the start of the student's fourth year.
• The dissertation is to be presented to the student's entire dissertation committee. The School of Accountancy will follow University procedures regarding IRB, formatting, and submission of the dissertation. A three-paper dissertation will include three working papers. A traditional dissertation is required to be more than one working paper.

Continuous Enrollment

Graduate School information on Continuous Enrollment.

Time Limits for Degree Completion Requirements

Graduate School information on Time Limits.

Student Progress Requirement

The program has two significant research milestones that students must meet before progressing to the dissertation phase.

• The first year paper, typically a scholarly review of existing accounting literature that addresses a specific research area, is completed by students in their first year and presented by June 30 following their first year of coursework.
• The second year paper is a complete, original, empirical study undertaken under the direction of the student’s faculty advisor. Students must present the second year paper by June 30 following their second year of coursework. Students must successfully present and defend the second year paper before progressing to the dissertation phase.

Academic Misconduct Information

Graduate School information on Academic Misconduct.

Withdrawals and Leave of Absence Information

Graduate School information on Withdrawals and Leave of Absence.

Academic Grievances Information

Graduate School information on Academic Grievances.

Grades and Academic Standing

Graduate School information on Grades and Academic Standing.

Graduate School Deadlines Information

Information on Graduate School Deadlines.

Application for Graduation Information

Information on the Application for Graduation.