Program Overview

Ph.D. in Business Specialization in Accountancy

The Ph.D. program in business with a specialization in accountancy is designed to prepare students for success in developing their research skills and opening the door to top positions in the field of accounting. The program offers a personalized experience, allowing students to develop and pursue academic strengths.

Admission Information

The program starts reviewing files for fall semester admission in early January, with a recommended date for receiving all application materials being February 1. An on-campus interview is recommended, and final decisions on admission are normally made in mid-March.

Admission Requirements

• Academic transcripts showcasing excellent grades
• GMAT score or equivalent GRE (no waiver of the GMAT/GRE exam requirement)
• Resume
• Three letters of recommendation
• Statement of purpose, including:
  • Area of interest in accounting
  • Why you want to earn a Ph.D.
  • What you hope to accomplish with a Ph.D.
• International Students with a degree outside the United States must also include:
  • TOEFL score (minimum score of 550 written, 213 computer-based, or 80 iBT)

Program Requirements

• A minimum of 90 graduate credit semester hours beyond the bachelors degree is required
• First Year Paper and Presentation: completion of a research paper in the first summer, presented in the fall semester of the second year
• Second Year Paper and Presentation: completion of a research paper in the second summer, presented in the fall of the third year
• Weekly Workshops: attendance at accounting research workshops, with expectations to study the research paper prior to presentation and make useful contributions during seminar discussions
• Comprehensive Examination: taken when all specified courses are completed, generally in the summer of the second year
• Dissertation: original research performed by the student, with the Supervisory Committee having the final authority on acceptance or rejection

Coursework

• Upon entrance, program planning and course selection are administered by the director of the Ph.D. program
• Maximum semester course load is twelve hours for students employed as teaching or research assistants, though normally students take nine hours
• Required accounting courses include:
  • ACCT 916 Introductory Ph.D. Seminar
  • ACCT 969 Empirical Tax Research
  • ACCT 991 Capital Markets Research
  • ACCT 99X Special Topics
• Additional requirements:
  • Equivalent of the University of NebraskaLincoln Calculus I-III prior to entering the Ph.D. program
  • At least four semesters of econometrics or statistics consistent with the chosen accounting concentration area
  • Economics 912A (Microeconomic Theory I) and optionally Economics 912B (Microeconomic Theory II)

Benefits

• Assistantships: all offers include graduate assistantships, which compensate students for teaching and/or research appointments, including a waiver of tuition, partial payment of the cost of health insurance, and a monthly cash stipend
• Health Insurance: purchase of basic coverage under the universitys student health insurance plan, with dependent plans also available

Tentative Course Sequence

Year 1

• Semester 1:
  • ACCT 916 Introductory Ph.D. Seminar
  • ECON 815 Analytical Methods in Economics and Business (math review)
  • ECON 912A Microeconomic Theory I
  • ECON 917 Econometrics I
• Semester 2:
  • ACCT 99X Seminar in Empirical Tax Research, Financial Accounting, or Special Topics
  • ECON 918 Econometrics II
  • ECON 912B Microeconomic Theory II

Year 2

• Semester 1:
  • ACCT 99X Seminar in Empirical Tax Research, Financial Accounting, or Special Topics
  • ECON 919 Econometrics III
  • Electives
• Semester 2:
  • ACCT 99X Seminar in Empirical Tax Research, Financial Accounting, or Special Topics
  • ECON 920 Advanced Topics in Econometrics
  • Electives