Program Overview

Accounting PhD Program

The PhD in Accounting offers broad-based training that develops skills in conducting empirical research in accounting using archival data.

Program Overview

The program emphasis is placed on developing a set of research skills for addressing research questions broadly related to financial reporting, managerial accounting, corporate governance, and auditing. Students work closely with faculty in small classes, seminars, research projects, and other assignments aimed at developing strong competencies for conducting state-of-the-art research in accounting. The Accounting PhD is full-time, with completion averaging between four and five years.

Admission Requirements

• Required Degree: Bachelor's Degree from an accredited college or university in the United States or have proof of equivalent training at a foreign institution.
• Minimum GPA: 3.0 (on a 4.0 scale); departments may consider GPA of last 60 semester credit hours.
• Coursework: Completed adequate credit hours or foreign institution equivalent coursework as preparation for the program.
• Transcripts: Required from all institutions attended; international transcripts must be recorded/translated to English.
• Credential Evaluation: Required if you have earned university-level credit from foreign institutions. Submit an evaluation of your transcripts from FCSA or any NACES-approved credential evaluation agency.
• GRE/GMAT: Required scores not older than five years.
• English Language Proficiency: 550 TOEFL Paper / 79 TOEFL Internet / 6.5 IELTS / Duolingo 100.
• Purpose Statement: Required.
• Resume: Required.
• Letters of Recommendation: 3 academic or professional references demonstrating your attributes for successful completion of this program.

Application Deadlines

Application deadlines for the Accounting PhD program are as follows:

• Fall 2026: February 1 for both international and domestic applicants.
• Spring, Summer: Not available.

Funding Opportunities

Early application is strongly recommended to be considered for scholarships, assistantships, or other forms of financial support. PhD students who are selected for funding typically receive a financial package for a period of up to four years.

Degree Requirements

For detailed degree requirements, please refer to the Graduate Catalog. The program is full-time and does not offer a hybrid or fully online modality. All PhD programs in the college are in-residence, and admitted students are expected to complete the program in-person.

Research Opportunities

The Accounting PhD program is currently ranked No. 9 nationally in archival auditing research. Program faculty are a critical resource for this program, staffing high-quality faculty members with broad-based knowledge in various areas of accounting. Faculty have published their research in top journals in accounting and business.

Careers in Higher Education and Research

The primary focus of a doctoral program is to prepare qualified candidates for academic careers in higher education, teaching, and research. Data predicts a strong demand for business school faculty for the next 15 years. Becoming a university faculty member is a gratifying experience that offers collaboration with students and other faculty, as well as fair compensation.

Graduate Placements

Graduates of the program have been placed at various institutions, including:

• Auburn University
• Kennesaw State University
• Texas State University
• Stephen F. Austin State University
• University of Arkansas
• University of Houston-Victoria
• University of Maine
• University of Nevada-Reno
• University of Portland
• University of Wisconsin-Milwaukee

Program Expectations

As a doctoral student, you can expect to:

• Attend and participate in doctoral seminars with other students.
• Read extensively and write papers.
• Work closely with faculty members to learn how to teach and conduct research.
• Initially work as a teaching assistant and progress toward teaching classes independently.
• Conduct original research under the direction of a faculty committee, which will be the basis for your dissertation.

Research Requirements

The PhD program requires students to research while they complete formal coursework and during the summers. As research assistants, students work with faculty members in joint research activities and pursue their research objectives under the supervision of faculty members. The goal is to create papers to present at academic meetings and submit to research publications by the time the student is ready to begin their dissertation research.

Advisor and Committee

Your program admission will identify an initial PhD advisor. However, as your interests and research agenda develop toward preparing a dissertation proposal, a different faculty member may emerge as the appropriate advisor for your dissertation research. Your initial advisor will help you assemble a program committee of faculty, who will advise you regarding your dissertation.