phd in accounting topics

Areas of Research

Students & Placements
[email protected]
(517) 355-7486

Faculty-student collaboration is a significant part of the Broad experience. One of our strengths is that our faculty actively conducts research in a wide range of areas, providing excellent opportunities to our students.

Accounting doctoral students have the opportunity to work with some of the top researchers in the following areas:

Financial accounting
Managerial accounting

Accounting Research Opportunities

Our research aims to address pressing industry issues from a variety of perspectives and methodologies — analytical, archival, experimental, surveys, case studies, field studies and simulations. We conduct research in a number of accounting areas:

Financial accounting, focusing on the link between accounting information and capital markets
Auditing, focusing on the audit function, which sits between the accounting information produced by the firm and capital markets
Managerial accounting, focusing on the link between accounting information and internal users
Tax, focusing on the link between accounting information and taxation authorities as well as the capital markets
Governance, focusing on corporate economic activities, which in turn drive accounting information
Information systems, focusing on systems that collect, store and generate accounting information

Publications

The following research publications have resulted from faculty and Ph.D. student collaborations in recent years.

Allee, K., D. Lynch , K. Petroni and J. Schroeder . 2015. Do Firms Use Inventory to Manage Personal Property Taxes? An Analysis of U.S. Petroleum Refineries. Contemporary Accounting Research 32:2 (2015) pp. 736-762. Boland, C.M ., S.N. Bronson and C.E. Hogan. 2015. Accelerated Filing Deadlines, Internal Controls and Financial Statement Quality: The Case of Originating Misstatements. Accounting Horizons 29 (September): 551-575. Demere, W. , Krishnan, R., K. L. Sedatole, and A. Woods . 2015. Do the Incentive Effects of Relative Performance Measurement Vary with the Ex Ante Probability of Promotion? Management Accounting Research 30: 18-31. Krishnan, R., F. Miller , and K. L. Sedatole. 2011. The Use of Collaborative Interfirm Contracts in the Presence of Task and Demand Uncertainty. Contemporary Accounting Research 28 (4): 1397–1422. Lee, Y., K. Petroni and M. Shen . 2006. Cherry Picking, Disclosure Quality, and Comprehensive Income Reporting Choices: The Case of Property-Liability Insurers by Y. Lee, K. Petroni, and M. Shen, Contemporary Accounting Research 23: 3 (2006). Schroeder, J.H. and C.E. Hogan. 2013. The Impact of PCAOB AS5 and the Economic Recession on Client Portfolio Characteristics of the Big 4 Audit Firms. Auditing: A Journal of Practice and Theory 32 (November): 95-127. Sedatole, K. L., A. Swaney, and A. Woods . 2016. The Implicit Incentive Effects of Horizontal Monitoring and Team Member Dependence on Individual Performance. Forthcoming in Contemporary Accounting Research . Sedatole, K. L., D. Vrettos , and S. K. Widener. 2012. The Use of Management Control Mechanisms to Mitigate Moral Hazard in the Decision to Outsource. Journal of Accounting Research 50 (2): 553-592.

Accounting @ Broad

From the conversation, featuring anjana susarla, from npr marketplace, get connected with broad:.

Business College Complex
632 Bogue St
East Lansing, MI 48824

About Stanford GSB

The Leadership
Dean’s Updates
School News & History
Commencement
Business, Government & Society
Centers & Institutes
Center for Entrepreneurial Studies
Center for Social Innovation
Stanford Seed

About the Experience

Learning at Stanford GSB
Experiential Learning
Guest Speakers
Entrepreneurship
Social Innovation
Communication
Life at Stanford GSB
Collaborative Environment
Activities & Organizations
Student Services
Housing Options
International Students

Full-Time Degree Programs

Why Stanford MBA
Academic Experience
Financial Aid
Why Stanford MSx
Research Fellows Program
See All Programs

Non-Degree & Certificate Programs

Executive Education
Stanford Executive Program
Programs for Organizations
The Difference
Online Programs
Stanford LEAD
Seed Transformation Program
Aspire Program
Seed Spark Program
Faculty Profiles
Academic Areas
Awards & Honors
Conferences

Faculty Research

Publications
Working Papers
Case Studies

Research Hub

Research Labs & Initiatives
Business Library
Data, Analytics & Research Computing
Behavioral Lab

Research Labs

Cities, Housing & Society Lab
Golub Capital Social Impact Lab

Research Initiatives

Corporate Governance Research Initiative
Corporations and Society Initiative
Policy and Innovation Initiative
Rapid Decarbonization Initiative
Stanford Latino Entrepreneurship Initiative
Value Chain Innovation Initiative
Venture Capital Initiative
Career & Success
Climate & Sustainability
Corporate Governance
Culture & Society
Finance & Investing
Government & Politics
Leadership & Management
Markets and Trade
Operations & Logistics
Opportunity & Access
Technology & AI
Opinion & Analysis
Email Newsletter

Welcome, Alumni

Communities
Digital Communities & Tools
Regional Chapters
Women’s Programs
Identity Chapters
Find Your Reunion
Career Resources
Job Search Resources
Career & Life Transitions
Programs & Services
Career Video Library
Alumni Education
Research Resources
Volunteering
Alumni News
Class Notes
Alumni Voices
Contact Alumni Relations
Upcoming Events

Admission Events & Information Sessions

MBA Program
MSx Program
PhD Program
Alumni Events
All Other Events
Requirements
Requirements: Behavioral
Requirements: Quantitative
Requirements: Macro
Requirements: Micro
Annual Evaluations
Field Examination
Research Activities
Research Papers
Dissertation
Oral Examination
Current Students
Entering Class Profile
Education & CV
GMAT & GRE
International Applicants
Statement of Purpose
Letters of Recommendation
Reapplicants
Application Fee Waiver
Deadline & Decisions
Job Market Candidates
Academic Placements
Stay in Touch
Fields of Study
Student Life

Our doctoral program in the accounting field offers broadly based, interdisciplinary training that develops the student’s skills in conducting both analytical and empirical research.

Emphasis is placed on developing a conceptual framework and set of skills for addressing questions broadly related to accounting information. While issues of financial reporting, managerial accounting, corporate governance and taxation are the ultimate concern, special emphasis is given to applying basic knowledge of economics, decision theory, and statistical inference to accounting issues.

Spectrum of Interests and Research Methods

Faculty research represents a broad spectrum of interests and research methods:

Empirical and analytical research on the relation between accounting information and capital market behavior examines the characteristics of accounting amounts, the effect of accounting disclosures on the capital market, the role of analysts as information intermediaries, and the effects of management discretion. Issues examined also include the impact of financial information on stock and option prices, earnings response coefficients, market microstructure, earnings management, voluntary disclosures, and the effect of changes in accounting standards and disclosure requirements.
Problems of information asymmetries among management, investors, and others are currently under study. This research investigates, analytically and empirically, the structure of incentive systems and monitoring systems under conditions of information asymmetry. Research on moral hazard, adverse selection, risk sharing, and signaling is incorporated into this work.
Other ongoing projects include research on the economic effects of auditing and regulation of accounting information, and analysis of tax-induced incentive problems in organizations.
Additional topics of faculty interest include analytical and empirical research on productivity measurement, accounting for quality, activity-based costing for operations and marketing, and strategic costing and pricing.

Preparation and Qualifications

It is desirable for students to have a solid understanding of applied microeconomic theory, econometrics and mathematics (linear algebra, real analysis, optimization, probability theory) prior to the start of the program. Adequate computer programming skills (e.g. Matlab, SAS, STAT, Python) are necessary in coursework. A traditional accounting background such as CPA is not required.

Faculty in Accounting

Christopher s. armstrong, jung ho choi, george foster, brandon gipper, ron kasznik, john d. kepler, jinhwan kim, rebecca lester, iván marinovic, maureen mcnichols, joseph d. piotroski, kevin smith, emeriti faculty, mary e. barth, william h. beaver, david f. larcker, charles m. c. lee, stefan j. reichelstein, recent publications in accounting, diversity washing, buy now pay (pain) later, elpr: a new measure of capital adequacy for commercial banks, recent insights by stanford business, big investors say they use esg to reduce risk (but mostly focus on the e and g), more time to trade isn’t a good thing for many retail investors, nine stories to get you through tax season.

Priorities for the GSB's Future
See the Current DEI Report
Supporting Data
Research & Insights
Share Your Thoughts
Search Fund Primer
Teaching & Curriculum
Affiliated Faculty
Faculty Advisors
Louis W. Foster Resource Center
Defining Social Innovation
Impact Compass
Global Health Innovation Insights
Faculty Affiliates
Student Awards & Certificates
Changemakers
Dean Jonathan Levin
Dean Garth Saloner
Dean Robert Joss
Dean Michael Spence
Dean Robert Jaedicke
Dean Rene McPherson
Dean Arjay Miller
Dean Ernest Arbuckle
Dean Jacob Hugh Jackson
Dean Willard Hotchkiss
Faculty in Memoriam
Stanford GSB Firsts
Certificate & Award Recipients
Teaching Approach
Analysis and Measurement of Impact
The Corporate Entrepreneur: Startup in a Grown-Up Enterprise
Data-Driven Impact
Designing Experiments for Impact
Digital Business Transformation
The Founder’s Right Hand
Marketing for Measurable Change
Product Management
Public Policy Lab: Financial Challenges Facing US Cities
Public Policy Lab: Homelessness in California
Lab Features
Curricular Integration
View From The Top
Formation of New Ventures
Managing Growing Enterprises
Startup Garage
Explore Beyond the Classroom
Stanford Venture Studio
Summer Program
Workshops & Events
The Five Lenses of Entrepreneurship
Leadership Labs
Executive Challenge
Arbuckle Leadership Fellows Program
Selection Process
Training Schedule
Time Commitment
Learning Expectations
Post-Training Opportunities
Who Should Apply
Introductory T-Groups
Leadership for Society Program
Certificate
2024 Awardees
2023 Awardees
2022 Awardees
2021 Awardees
2020 Awardees
2019 Awardees
2018 Awardees
Social Management Immersion Fund
Stanford Impact Founder Fellowships and Prizes
Stanford Impact Leader Prizes
Social Entrepreneurship
Stanford GSB Impact Fund
Economic Development
Energy & Environment
Stanford GSB Residences
Environmental Leadership
Stanford GSB Artwork
A Closer Look
California & the Bay Area
Voices of Stanford GSB
Business & Beneficial Technology
Business & Sustainability
Business & Free Markets
Business, Government, and Society Forum
Get Involved
Second Year
Global Experiences
JD/MBA Joint Degree
MA Education/MBA Joint Degree
MD/MBA Dual Degree
MPP/MBA Joint Degree
MS Computer Science/MBA Joint Degree
MS Electrical Engineering/MBA Joint Degree
MS Environment and Resources (E-IPER)/MBA Joint Degree
Academic Calendar
Clubs & Activities
LGBTQ+ Students
Military Veterans
Minorities & People of Color
Partners & Families
Students with Disabilities
Student Support
Residential Life
Student Voices
MBA Alumni Voices
A Week in the Life
Career Support
Employment Outcomes
Cost of Attendance
Knight-Hennessy Scholars Program
Yellow Ribbon Program
BOLD Fellows Fund
Application Process
Loan Forgiveness
Contact the Financial Aid Office
Evaluation Criteria
English Language Proficiency
Personal Information, Activities & Awards
Professional Experience
Optional Short Answer Questions
Application Fee
Reapplication
Deferred Enrollment
Joint & Dual Degrees
Event Schedule
Ambassadors
New & Noteworthy
Ask a Question
See Why Stanford MSx
Is MSx Right for You?
MSx Stories
Leadership Development
Career Advancement
Career Change
How You Will Learn
Admission Events
Personal Information
Information for Recommenders
GMAT, GRE & EA
English Proficiency Tests
After You’re Admitted
Daycare, Schools & Camps
U.S. Citizens and Permanent Residents
Faculty Mentors
Current Fellows
Standard Track
Fellowship & Benefits
Group Enrollment
Program Formats
Developing a Program
Diversity & Inclusion
Strategic Transformation
Program Experience
Contact Client Services
Campus Experience
Live Online Experience
Silicon Valley & Bay Area
Digital Credentials
Faculty Spotlights
Participant Spotlights
Eligibility
International Participants
Stanford Ignite
Frequently Asked Questions
Operations, Information & Technology
Organizational Behavior
Political Economy
Classical Liberalism
The Eddie Lunch
Accounting Summer Camp
Videos, Code & Data
California Econometrics Conference
California Quantitative Marketing PhD Conference
California School Conference
China India Insights Conference
Homo economicus, Evolving
Political Economics (2023–24)
Scaling Geologic Storage of CO2 (2023–24)
A Resilient Pacific: Building Connections, Envisioning Solutions
Adaptation and Innovation
Changing Climate
Civil Society
Climate Impact Summit
Climate Science
Corporate Carbon Disclosures
Earth’s Seafloor
Environmental Justice
Operations and Information Technology
Organizations
Sustainability Reporting and Control
Taking the Pulse of the Planet
Urban Infrastructure
Watershed Restoration
Junior Faculty Workshop on Financial Regulation and Banking
Ken Singleton Celebration
Marketing Camp
Quantitative Marketing PhD Alumni Conference
Presentations
Theory and Inference in Accounting Research
Stanford Closer Look Series
Quick Guides
Core Concepts
Journal Articles
Glossary of Terms
Faculty & Staff
Researchers & Students
Research Approach
Charitable Giving
Financial Health
Government Services
Workers & Careers
Short Course
Adaptive & Iterative Experimentation
Incentive Design
Social Sciences & Behavioral Nudges
Bandit Experiment Application
Conferences & Events
Reading Materials
Energy Entrepreneurship
Faculty & Affiliates
SOLE Report
Responsible Supply Chains
Current Study Usage
Pre-Registration Information
Participate in a Study
Founding Donors
Location Information
Participant Profile
Network Membership
Program Impact
Collaborators
Entrepreneur Profiles
Company Spotlights
Seed Transformation Network
Responsibilities
Current Coaches
How to Apply
Meet the Consultants
Meet the Interns
Intern Profiles
Collaborate
Research Library
News & Insights
Program Contacts
Databases & Datasets
Research Guides
Consultations
Research Workshops
Career Research
Research Data Services
Course Reserves
Course Research Guides
Material Loan Periods
Fines & Other Charges
Document Delivery
Interlibrary Loan
Equipment Checkout
Print & Scan
MBA & MSx Students
PhD Students
Other Stanford Students
Faculty Assistants
Research Assistants
Stanford GSB Alumni
Telling Our Story
Staff Directory
Site Registration
Alumni Directory
Alumni Email
Privacy Settings & My Profile
Success Stories
The Story of Circles
Support Women’s Circles
Stanford Women on Boards Initiative
Alumnae Spotlights
Insights & Research
Industry & Professional
Entrepreneurial Commitment Group
Recent Alumni
Half-Century Club
Fall Reunions
Spring Reunions
MBA 25th Reunion
Half-Century Club Reunion
Faculty Lectures
Ernest C. Arbuckle Award
Alison Elliott Exceptional Achievement Award
ENCORE Award
Excellence in Leadership Award
John W. Gardner Volunteer Leadership Award
Robert K. Jaedicke Faculty Award
Jack McDonald Military Service Appreciation Award
Jerry I. Porras Latino Leadership Award
Tapestry Award
Student & Alumni Events
Executive Recruiters
Interviewing
Land the Perfect Job with LinkedIn
Negotiating
Elevator Pitch
Email Best Practices
Resumes & Cover Letters
Self-Assessment
Whitney Birdwell Ball
Margaret Brooks
Bryn Panee Burkhart
Margaret Chan
Ricki Frankel
Peter Gandolfo
Cindy W. Greig
Natalie Guillen
Carly Janson
Sloan Klein
Sherri Appel Lassila
Stuart Meyer
Tanisha Parrish
Virginia Roberson
Philippe Taieb
Michael Takagawa
Terra Winston
Johanna Wise
Debbie Wolter
Rebecca Zucker
Complimentary Coaching
Changing Careers
Work-Life Integration
Career Breaks
Flexible Work
Encore Careers
Join a Board
D&B Hoovers
Data Axle (ReferenceUSA)
EBSCO Business Source
Global Newsstream
Market Share Reporter
ProQuest One Business
Student Clubs
Entrepreneurial Students
Stanford GSB Trust
Alumni Community
How to Volunteer
Springboard Sessions
Consulting Projects
2020 – 2029
2010 – 2019
2000 – 2009
1990 – 1999
1980 – 1989
1970 – 1979
1960 – 1969
1950 – 1959
1940 – 1949
Service Areas
ACT History
ACT Awards Celebration
ACT Governance Structure
Building Leadership for ACT
Individual Leadership Positions
Leadership Role Overview
Purpose of the ACT Management Board
Contact ACT
Business & Nonprofit Communities
Reunion Volunteers
Ways to Give
Fiscal Year Report
Business School Fund Leadership Council
Planned Giving Options
Planned Giving Benefits
Planned Gifts and Reunions
Legacy Partners
Giving News & Stories
Giving Deadlines
Development Staff
Submit Class Notes
Class Secretaries
Board of Directors
Health Care
Sustainability
Class Takeaways
All Else Equal: Making Better Decisions
If/Then: Business, Leadership, Society
Grit & Growth
Think Fast, Talk Smart
Spring 2022
Spring 2021
Autumn 2020
Summer 2020
Winter 2020
In the Media
For Journalists
DCI Fellows
Other Auditors
Academic Calendar & Deadlines
Course Materials
Entrepreneurial Resources
Campus Drive Grove
Campus Drive Lawn
CEMEX Auditorium
King Community Court
Seawell Family Boardroom
Stanford GSB Bowl
Stanford Investors Common
Town Square
Vidalakis Courtyard
Vidalakis Dining Hall
Catering Services
Policies & Guidelines
Reservations
Contact Faculty Recruiting
Lecturer Positions
Postdoctoral Positions
Accommodations
CMC-Managed Interviews
Recruiter-Managed Interviews
Virtual Interviews
Campus & Virtual
Search for Candidates
Think Globally
Recruiting Calendar
Recruiting Policies
Full-Time Employment
Summer Employment
Entrepreneurial Summer Program
Global Management Immersion Experience
Social-Purpose Summer Internships
Process Overview
Project Types
Client Eligibility Criteria
Client Screening
ACT Leadership
Social Innovation & Nonprofit Management Resources
Develop Your Organization’s Talent
Centers & Initiatives
Student Fellowships

This website uses cookies to ensure the best user experience. Privacy & Cookies Notice Accept Cookies

Manage My Cookies

Manage Cookie Preferences

Confirm My Selections

Dissertation Areas and Joint PhD Programs
PhD Career Outcomes
PhD Proposals and Defenses
PhD Job Market Candidates
PhD Research Community
100 Years of Pioneering Research
Rising Scholars Conference
Yiran Fan Memorial Conference
Frequently Asked Questions

PhD in Accounting

PhD in Behavioral Science
PhD in Econometrics and Statistics
PhD in Microeconomics
PhD in Finance
PhD in Management Science and Operations Management
PhD in Marketing
Joint Program in Financial Economics
Joint Program in Psychology and Business
Joint PhD/JD Program

Chicago Booth has one of the preeminent PhD accounting programs. Our faculty conduct groundbreaking scholarly work, and our graduates have played a central role in the evolution of modern accounting research.

As a PhD student in accounting at Booth, you’ll have the freedom to explore and cultivate your research interests from day one—wherever they lead.

You’ll join a collaborative research community and work with prominent scholars whose groundbreaking research is recognized for its impact on the academic literature, accounting practice and policymaking, securities regulation, and elsewhere. In addition to your stipend, you may apply for research and conference travel funding from our research centers and the Stevens Doctoral Program. In research workshops and conferences, you’ll present your work and hear about the work of fellow researchers.

Our Distinguished Accounting Faculty

As measured by research productivity and impact, Chicago Booth has one of the best accounting faculty groups in the world. The group includes Philip G. Berger, Hans B. Christensen, Merle Erickson, Christian Leuz, Michael Minnis, Valeri Nikolaev, Haresh Sapra, Douglas J. Skinner, and Abbie J. Smith, as well as an outstanding group of research-active junior faculty. The school is committed to maintaining the quality of this group.

These distinguished scholars are also teachers and mentors who will advise you, coauthor papers with you, supervise your thesis, help you find an outstanding job, and serve as colleagues throughout your career.

Philip G. Berger

Wallman Family Professor of Accounting

Hans B. Christensen

Chookaszian Family Professor of Accounting and David G. Booth Faculty Fellow

Anna Costello

Professor of Accounting and David G. Booth Faculty Fellow

Merle Erickson

Professor of Accounting

Joao Granja

Associate Professor of Accounting and Jane and Basil Vasiliou Faculty Scholar

Christian Leuz

Charles F. Pohl Distinguished Service Professor of Accounting and Finance

Bradford Levy

Assistant Professor of Accounting

Charles McClure

Michael Minnis

Professor of Accounting and Charles E. Merrill Faculty Scholar

Maximilian Muhn

Valeri Nikolaev

James H. Lorie Professor of Accounting and FMC Faculty Scholar

Madhav Rajan

Dean and George Pratt Shultz Professor of Accounting

Thomas Rauter

Assistant Professor of Accounting and IBM Corporation Faculty Scholar

Amoray Riggs-Cragun

Assistant Professor of Accounting and Kathryn and Grant Swick Faculty Scholar

Delphine Samuels

Associate Professor of Accounting and James S. Kemper Foundation Faculty Scholar

Haresh Sapra

Charles T. Horngren Professor of Accounting

Douglas J. Skinner

Deputy Dean for Faculty and Sidney Davidson Distinguished Service Professor of Accounting

Abbie J. Smith

Boris and Irene Stern Distinguished Service Professor of Accounting

Christopher Stewart

Assistant Professor of Accounting and William S. Fishman Faculty Fellow

Associate Professor of Accounting and Kathryn and Grant Swick Faculty Scholar

Anthony Welsch

Anastasia A Zakolyukina

Associate Professor of Accounting

Alumni Success

The American Accounting Association periodically awards a prize for seminal contributions to the accounting literature. Graduates of the PhD Accounting Program are regular winners of this prestigious prize.

Our PhD graduates in accounting go on to faculty positions at some of the world's most prestigious institutions.

Kalash Jain, MBA '23, PhD '23

Assistant Professor of Business, Accounting Division Columbia Business School, Columbia University His research examines the impact of information processing frictions and investor decision making on asset prices and firm investment. His dissertation area is in accounting.

Sinja Leonelli, MBA '23, PhD '23

Assistant Professor of Accounting Stern School of Business, New York University Sinja's research primarily examines misconduct reporting, regulation and enforcement, and the use of ESG information by stakeholders such as regulators, employees, and consumers. Her dissertation area is in accounting.

Shirley Lu, MBA ’21, PhD ’21

Assistant Professor of Business Administration Harvard Business School, Harvard University Shirley Lu studies Corporate Social Responsibility (CSR) disclosure, with a focus on climate change and gender diversity. Her dissertation area is in accounting.

Spotlight on Research

Chicago Booth Review frequently highlights the work of accounting PhD students, faculty, and alumni.

One Way Discrimination Creeps into the Supply Chain

A Q&A with Chicago Booth’s Anna Costello about how the pandemic affected which suppliers got paid on time.

AI Reads between the Lines to Discover Corporate Risk

“Corporate risk exposures are often subtly implied in conference call discussions rather than explicitly stated,” write Chicago Booth PhD student Alex G. Kim and Booth’s Maximilian Muhn and Valeri Nikolaev.

Civilization is Based on Accounting

A Q&A with Chicago Booth’s Ray Ball on accounting’s past and future.

Financial Data Privacy Could Help Fight Poverty

Historical data can shape future outcomes, helping to determine whether a prospective borrower has access to a home, car, or other opportunities, write University of Utah’s Mark Jansen, Chicago Booth PhD student Fabian Nagel, and Booth’s Constantine Yannelis and Anthony Lee Zhang.

A Network of Support

Doctoral students at Booth have access to the resources of several research centers that offer funding for student work, host workshops and conferences, and foster a strong research community.

The Chookaszian Accounting Research Center The Chookaszian Accounting Research Center coordinates accounting research at Chicago Booth and hosts research brown bags and workshops. It also publishes the Journal of Accounting Research , one of the top accounting research journals in the world.

George J. Stigler Center for the Study of the Economy and the State Dedicated to examining issues at the intersection of politics and the economy, the Stigler Center supports research in the political, economic, and cultural obstacles to better working markets.

Rustandy Center for Social Sector Innovation Chicago Booth’s destination for people committed to tackling social and environmental problems, the Rustandy Center supports the work of PhD students and others who are focused on transforming the social sector.

Inside the Student Experience

For Andrew Sutherland, PhD ’13, coauthoring research with Booth faculty was a highlight of the Stevens Program.

Video Transcript

Andrew Sutherland, ’13: 00:09 In accounting, there's tons and tons of research on these big public firms that have an army of investor relations people and they constant disclosing things. That's where most of the research was happening, but there's this whole other half of the economy, these private firms, that we didn't really know a lot about. We didn't know a lot about how they got credit. What was interesting to me is that a lot of time, firms are able to get credit without even providing any financial statements or any information whatsoever to the bank. The reason they're able to get credit is that they have a credit score. So in other words, the information is coming, not from the form itself, but from another bank who had dealt with them in the past. What really struck me was there wasn't really a lot of research out there on this information channel. That's when I decided I wanted to learn a little bit more about what this reporting channel does to contract and help firms get credit and how it changes banks' incentives to lend.

Andrew Sutherland, ’13: 01:01 Basically, the firms that have a good credit record or a long track record of borrowing successfully were the ones that were able to shop around. We would think that's a good thing, that giving firms more choice about who to borrow from kind of increases social welfare, you get better matching between lenders and firms. Kind of the dark side is that the firms that have had payment trouble that have defaulted or missed some payments on loans sort of get shut out of the credit part. You have a harder time starting any new relationships with outside lenders. That's kind of a cost.

Andrew Sutherland, ’13: 01:34 The second cost is that information sharing changes the game for lenders. So, if participating in this credit bureau basically allows outside lenders to pick off the firms that are doing better, then that destroys the incentive for lenders to kind of invest in relationships to begin with. That's sort of the second dark side of information sharing, if you will.

Andrew Sutherland, ’13: 01:54 So, I coauthor on a number of projects with the junior faculty member here named Mike Minnis. I probably talked to Mike more than I talk to my wife. I don't know if that's a good thing or a bad thing. But, I mean, as a PhD student, there's only so much you can learn in class, and having a faculty member to work with that's kind of gone through the ropes and understands the review process, that's done something on their own, it gives you a really good opportunity to learn. That's something, I think that was absolutely instrumental in my success

Current Accounting Students

PhD students in accounting come to Chicago Booth with a wide range of interests and goals. Recent dissertations have focused on everything from machine learning to the impact of fiscal monitoring, and graduates have gone on to positions at some of the world’s preeminent institutions, including Columbia Business School, Stanford Graduate School of Business, and the Wharton School of the University of Pennsylvania.

Current Students

Samuel Chang Jonas Dalmazzo Jewel Evans Lingyu Gu Yanzi (Yvonne) Han Grant Hayes Roope Keloharju Maria Khrakovsky Alex Kim Ginha Kim Andrew McKinley Fabian Nagel Pietro Ramella Hristiana Vidinova Hanbyul Yoon Jingyu Zhang

Program Expectations and Requirements

The Stevens Doctoral Program at Chicago Booth is a full-time program. Students generally complete the majority of coursework and examination requirements within the first two years of studies and begin work on their dissertation during the third year. For details, see General Examination Requirements by Area in the Stevens Program Guidebook below.

Download the 2023-2024 Guidebook!

ACCOUNTING PhD

The nation’s top accounting program.

Texas McCombs boasts the most prestigious accounting doctoral program in the country and has graduated more than 300 PhD students since its inception in 1934. Are you ready for the best?

Your Future In Accounting

PhD Program
Why McCombs
Department of Accounting

ACADEMIC LIFE AT McCOMBS

Mentorship and practice, application deadline.

The application deadline for the Accounting Doctoral Program is December 15.

AREAS OF SPECIALIZATION

If you are a practicing accountant, these topical areas will be familiar to you. However, we welcome students with backgrounds in Mathematics, Economics, Engineering, Finance, Psychology, or other disciplines to apply. We can remedy any lack of accounting knowledge through additional coursework. Most students enter our accounting doctoral program with some knowledge in these areas:

Financial Accounting

Financial accounting researchers are interested in the use of accounting information by investors, creditors, analysts, and other decision-makers. We are also interested in the preparation of accounting information by managers who may respond to economic incentives and use discretion to manage earnings. Finally, we are also interested in the regulation of accounting information by standard setters and other regulators who are evaluating the relevance and reliability of current and potential accounting information.

Auditing researchers are interested in questions of independence, governance, compliance, auditing processes, and biases. This research helps global standard-setters and regulators adopt standards and policies that protect the integrity of our accounting information. 

Managerial accounting research topics include optimal employee compensation and governance, using information for efficiency management, motivating creativity, etc.

Taxation research covers economic incentives, transfer pricing, compliance with tax enforcement, multistate taxation, and numerous topics about accounting for income taxation, where tax rules overlap with financial reporting standards.

RANKINGS & RESEARCH

Academic leadership, research methodologies.

When you earn a doctorate, most of your time is spent developing deep expertise in research methods. Accounting researchers use three main approaches. In all cases, your doctoral studies will involve a firm grounding in statistics and typically a choice of either economics or psychology as an additional foundation.

Archival research involves the statistical analysis of historical data to examine relevant research questions based on economic theory for its predictions. Thus, archival research requires a strong background in statistics and economics, which we provide through rigorous coursework in the business school and the economics department.

Experimental

Experimental or survey methods are commonly used to obtain data to conduct what is broadly known as behavioral research. Behavioral research relies on psychology for its theories. Because this research is interested in what people do and why they do it, it is often necessary to conduct controlled experiments or survey participants. Using experiment or survey methods, researchers in accounting and finance have provided compelling alternative explanations where economic theories fall short.

Analytical research uses quantitative mathematical models to explain and predict behavior. This research is grounded in game theory from economics. Students wanting to conduct analytical research should have even stronger mathematical backgrounds than other applicants. We will design a program of study that builds on those initial strengths with additional coursework in mathematics and economics.

GET READY TO APPLY

Preparation and qualifications, career placement, the world needs you, career destinations.

The primary goal of the Texas McCombs PhD program is to prepare students for exceptional academic careers. Over the last five years, McCombs Accounting PhD alumni have excelled at top institutions globally.

Recent Graduate Placements

Jesse Chan | 2022 | Boston University

Cassie Mongold | 2022 | University of Illinois Urbana-Champaign

Ryan Hess | 2021 | Stanford University (postdoc); Oklahoma State University

Ryan Ballestero | 2021 | Kent State University

Dan Rimkus | 2021 | University of Florida (October 2021 graduation)

Shannon Garavaglia | 2020 | University of Pittsburgh

Jakob Infuehr | 2019 | University of Southern Denmark

Antonis Kartapanis | 2019 | Texas A&M University

Kristen Valentine | 2019 | University of Georgia

Colin Koutney | 2018 | George Mason University

Zheng Leitter | 2018 | Nanyang Technological University

Brian Monsen | 2018 | The Ohio State University

Xinyu Zhang | 2018 | Cornell University

Jeanmarie Lord | 2017 | University of Montana

Ben Van Landuyt | 2017 | University of Arizona

Shannon Chen | 2017 | University of Arizona

Prasart Jongjaroenkamol | 2017 | Singapore Management University

Ying Huang | 2017 | University of Texas - Dallas

Current Students and *Job Market Candidates

Mary adenle, yiying chen, dorothy dickmann, mandy ellison*, kenzie feinberg, michael gonari, nathan herrmann, sean kemsley, minjae kim*, kaitlyn kroeger, jingpei shi, albert wang, are you ready to change the world.

The Texas McCombs Doctoral Program is seeking individuals who are interested in transforming the global marketplace. Are you one of these future thought leaders?

Our websites may use cookies to personalize and enhance your experience. By continuing without changing your cookie settings, you agree to this collection. For more information, please see our University Websites Privacy Notice .

School of Business

PhD in Business

Frequently Asked Questions

Research Topics

Student Speaker Series
Funding Resources
Research News
Ph.D. in Business Office
Faculty Directory
Ph.D. Students Directory
Accounting Overview
Research Activities
Ph.D. Students
Finance Overview

Management & Entrepreneurship

M&E Overview
Job Market Candidates
Marketing Overview

Operations & Information Management

OPIM Overview
Departmental Research Workshops/Colloquia
General Exam
Major Advisor and Advisory Committee
Plan of Study
Qualifying Research Paper
Teacher Development Policy
Time Limits

Dissertation

Dissertation Proposal
Dissertation Defense
University Information
University Specifications
Request Information
Admissions FAQ
Visiting Scholars
Visiting Student Scholars

Online Application

Application Instructions
Start a New Application
Continue Your Application

Quick Links

Academic Standards
Business Ph.D. Student Travel and Funding Request – Department Approval Form
Search this Site Search in https://phd.business.uconn.edu/> Search
Graduate Programs
Areas of Study

PhD Coordinator: Todd Kravet [email protected]

The Ph.D. program in Accounting is designed to engage students in top quality scholarly research and to take faculty positions at leading universities upon graduation. The curriculum focuses on economics-based, empirical research in accounting, with particular emphasis on capital markets, audit, and tax. Students are prepared to conduct original research of accounting issues using economic theories and archival methods. The program sets students up for success by developing their research skills and foundation of knowledge, as well as fostering their creativity, initiative, and perseverance. There are many opportunities for improving written and oral communication and for engagement with faculty, including on joint research projects. Students also have access to a wide array of data and software and they regularly attend national academic conferences.

Learn more about the Accounting Department

Alina Lerman Associate Professor, Accounting Ph.D., New York University

Accounting PhD Faculty

Vishal Baloria Associate Professor of Accounting PhD, University of Waterloo Research interests: empirical/archival research on reporting, disclosure, operational and investment decisions, with a particular focus on political incentives.

Wei Chen Assistant Professor of Accounting PhD, University of Iowa Research interests: empirical financial accounting, with a focus on financial reporting, disclosure, and methodological issues

Will Docimo Assistant Professor of Accounting PhD, University of Pittsburgh Research interests: auditing, auditor competence, audit complexity, and financial reporting

John Elliott Dean, School of Business, and Auran J. Fox Chair in Business PhD, Cornell University Research interests: the role of accounting information in financial analysis and contracts

Guojin Gong Associate Professor of Accounting & Deloitte Foundation Faculty Fellow PhD, University of Iowa Research interests: executive compensation, voluntary disclosure, managerial incentives in financial reporting

Todd Kravet Associate Professor of Accounting & PhD Coordinator PhD, University of Washington Research Interests: audit fees, mergers and acquisitions, economic consequences of financial reporting, measuring accounting quality

Alina Lerman Associate Professor of Accounting PhD, New York University Research Interests: financial accounting and capital markets, investor sophistication, corporate mandatory and voluntary disclosure, and accounting regulation

Frank Murphy Assistant Professor of Accounting PhD, University of Arizona Research Interests: corporate tax policy and disclosure

George Plesko Professor of Accounting & Department Head PhD, University of Wisconsin Research Interests: business taxation, tax policy

Steven Utke Associate Professor of Accounting & Arthur Andersen, LLP Accounting Professorship PhD, University of Georgia Research Interests: taxation, disclosure, auditing, institutional owners, and private equity/hedge funds

Tara L. Vakil Assistant Professor of Accounting PhD, Texas A&M University Research Interests: financial reporting quality, voluntary disclosure policy, corporate governance, and the effects of changes in accounting regulation

David Weber Professor of Accounting & Deloitte Foundation Professor PhD, University of Colorado at Boulder Research Interests: empirical, economics-based research in financial reporting and taxation

Michael Willenborg Professor of Accounting & Richard F. Kochanek Professor PhD, Penn State University Research Interests: financial accounting, audit

Nina Xu Assistant Professor of Accounting PhD, Texas A&M University Research Interests: media, regulation, financial reporting, and audit

Yanhua Sunny Yang Associate Professor of Accounting PhD, University of Colorado at Boulder Research Interests: empirical research in financial accounting, impact of credit ratings on capital markets, information in equity financial analyst forecasts, influence of earnings quality on market participants

Ying Zhou Associate Professor of Accounting & Ackerman Scholar, Accounting Department PhD, University of Florida Research Interests: financial misreporting, insider trading, and the role of gatekeepers in capital markets

Youli Zou Assistant Professor of Accounting PhD, University of Toronto Research Interests: disclosure, hedge accounting, competition, and banking

Quick Facts Accounting

Program Entry

Length of Program

Number of Alumni

Percentage Women

Competitive Graduate Assistantships

Tuition Waiver, Stipend, Subsidized Health Insurance

Conference Travel Support

Enrollment Profile Accounting (Fall 2023)

Total Applications

Total Enrolled

GMAT (3-year enrolled student average)

Graduate GPA (3-year enrolled student average)

Apply Online

grad.business.uconn.edu/apply

Accounting applications review begins December 15th. Business PhD applications are accepted from September until the fall cohort is complete.

Ph.D. in Accounting

Program information.

The doctoral program at the KU School of Business prepares students for research and teaching careers at major universities. As a doctoral student in accounting, you will have the opportunity to work with internationally known faculty members on a variety of research projects.

The program includes a combination of coursework, faculty mentoring and hands-on experience in both teaching and research. Students have access to a wide variety of databases and the small size of the program ensures extensive faculty and student interaction. The program is flexible, with some students leaving in four years and some staying for a fifth year.

KU accounting faculty are ranked No. 1 in audit archival and all audit research contributions over the past six and 12 years, and in the top 15 in archival research across all topics — and our doctoral program graduates are ranked in the top 5 in archival audit research, according to Brigham Young University’s 2021 accounting rankings . Recent doctoral student placements include Clemson University, Kansas State University, Iowa State University, the University of Oklahoma, and the University of Arkansas.

Faculty research interests include the economics of the auditing profession; dynamics of the auditor-client relationship; the impact of regulation on auditors and clients; the causes and consequences of financial reporting failures; voluntary disclosure; information intermediaries; corporate governance; the design of control systems and compensation packages; and many other topics.

Application deadlines

Priority: December 15, 2023

Final: January 10, 2024

Application requirements

As a doctoral accounting, you will have the opportunity to work with internationally known faculty members on a variety of research projects. The small size of the program ensures extensive faculty and student interaction.

Part of our mission is to develop effective teachers. To that end, all doctoral students are required to teach at least two sections as independent instructors. The school and university prepare and reward doctoral students for excellence in teaching through various programs and awards.

Program details

Key components.

Find an overview of key components of the program, including details about expectations and major research projects.

Core courses

BSAN 920: Probability for Business Research

BSAN 921: Statistics for Business Research

BE 917: Advanced Managerial Economics

ECON 715: Elementary Econometrics

Concentration courses

ACCT 928: Introduction to Accounting Research

ACCT 929: Seminar in Archival-Based Accounting Research

ACCT 930: Seminar in Auditing Research

ACCT 932: Seminar in Financial Accounting Research

ACCT 936: Seminar in Accounting Research Design & Corporate Governance

Supporting courses

Choose six from the below courses:

BSAN 922: Advanced Regression

FIN 937: Seminar in Business Finance

FIN 938: Seminar in Investments

FIN 939: Seminar in Financial Institutions

ECON 730:Topics in Industrial Organization

ECON 769: Financial Economics

ECON 817: Econometrics I

ECON 818: Econometrics II

ECON 830: Game Theory and Industrial Organization

ECON 831: Economics of Regulation

ECON 869: Advanced Financial Economics

ECON 880: Selected Topics in Economic Theory:

ECON 915: Advanced Econometrics I

ECON 916: Advanced Econometrics II

ECON 917: Advanced Econometrics III

ECON 918: Financial Econometrics

PSYC 790: Statistical Methods in Psychology I

PSYC 791: Statistical Methods in Psychology II

PSYC 893: Multivariate Analysis

PSYC 894: Multilevel Modeling

PSYC 896: Structural Equation Modeling I

STAT 835: Categorical Data Analysis

MATH 727: Probability Theory

MATH 728: Statistical Theory

Additional information

Coursework in the area of concentration is supplemented and strengthened by study in one or two supporting area (minors). Examples of supporting areas include finance, econometrics, or economic theory. The first supporting field is generally topical in nature, such as financial economics or corporate financial theory, and usually consists of two or more graduate-level courses typically seminar in nature.

The second supporting field generally develops specialized analysis skills, such as econometrics, and usually consists of two or more graduate-level courses beyond the core requirements.

Alternatively, a more focused minor area of concentration can include four or more additional courses (e.g. finance or econometrics). Methodology courses not shown in the following list can be substituted with approval (for example, certain math courses).

For more information, view a detailed list of courses in the academic catalog.

Please note:

A course that is not being offered within a reasonable timeframe, or a course in which a student can demonstrate competence may be, with the approval of the area group and the doctoral team, replaced with another course.

Area-specific core requirements may be changed subject to the approval of the area group and the Ph.D. team.

A minimum of 15 courses, plus FIN 901, BUS 902 and BUS 903 are required for the completion of the degree.

Requirements

Area of concentration.

Most students admitted in accounting typically will select that area as their concentration. However, an aspirant, with the assistance of his or her faculty advisor and the area faculty, may propose an interdisciplinary area of concentration. The aspirant must take at least five advanced courses in the area of concentration. These courses may include those offered outside the School of Business.

Supporting areas

Coursework in the area of concentration is supplemented and strengthened by study in one or two supporting areas. A supporting area is one that supplements and complements the area of concentration. The aspirant will satisfy the supporting area requirement by taking at least four advanced courses in the supporting areas (at least two courses in each of two supporting areas, or at least four courses in one supporting area). Courses recommended for preparation for the qualifiers may not be included in satisfying the supporting area requirement.

Research methodology

For successful qualifier assessment, the student's program of study should include adequate preparation in research methodology.

Coursework and research

Comprehensive exams and research

Dissertation and job market

Year 5 (if necessary)

Program faculty.

Associate Professor
Accounting academic area

Area Director, Accounting
Deloitte Professor

Assistant Professor

C.A. Scupin Professor

Jack and Shirley Howard Mid-Career Professor

Larry D. Horner/KPMG Professor

Executive Associate Dean
Stanley P. Porter Professor
School of Business administration
Dean's Office

Doctoral Coordinator, Accounting
Doctoral program

Doctoral accounting students

Ph.D. Candidate

Ph.D. Student

Accounting PhD Specialization

General information.

Accounting is an interdisciplinary area, combining study of financial information with areas such as economics, finance, decision theory, and cognitive psychology.

The Ph.D. curriculum in accounting encompasses two major streams of research. The first stream examines the role of accounting information in contracting and capital markets. This first stream is economics-and-finance based and relies heavily on empirical research methods using archival data. The second stream is judgment and decision making in accounting (also known as behavioral decision theory research). This second stream is primarily psychology-based and relies heavily on controlled experiments with human subjects. The accounting Ph.D. program is designed to prepare students to publish research in top-tier accounting journals including The Accounting Review, Journal of Accounting and Economics, and Journal of Accounting Research and to take positions at leading research-based universities.

The Department of Accounting offers both major and minor areas in accounting. The remainder of this page first describes the policies for a major in accounting. This is followed by a description of the policies for a minor in accounting.

Department web site Accounting Faculty

Admission Requirements

Applicants must have completed an undergraduate degree at an accredited university and should have reasonable training in mathematics and economics. An admission committee of faculty members reviews all completed applications. While the committee considers all relevant factors in its recommendations, important factors include past academic performance, GMAT scores (the GRE exam can be substituted for the GMAT but the GMAT is strongly preferred), personal statements, and letters of recommendation. Evidence of quantitative aptitude, creativity, commitment to completing a Ph.D., and collegiality are all important.

Recommended Preparation Prior to Entry

In the summer preceding arrival at UW, new doctoral students are strongly encouraged to review important concepts in basic tool areas (e.g., economics, statistics, calculus, and linear algebra). Knowledge of financial and managerial accounting is required. The Ph.D. curriculum is extremely rigorous, so students greatly benefit from getting a head start on key skills important to completing the initial coursework.

Accounting Area Faculty Coordinator

Assistant Prof. Darren Bernard, Accounting Area Faculty Coordinator, would be glad to answer your questions. You can contact him by email .

The Accounting Area Faculty Coordinator advises new students until they establish a supervisory committee by the end of the Spring quarter of their first year. The supervisory committee assists the student in choosing appropriate courses, approves the course of studies, and monitors the student’s progress.

Course Requirements for Accounting Major

All accounting majors must complete the following requirements. The number of credits for each course is indicated in parentheses after the course number.

*Offered periodically. **Offered every second year.

Accounting majors are expected to register for ACCTG 599 each year in which they are enrolled in coursework (minimum two years). All Accounting majors are expected to attend ACCTG 599 each year they are in residence.

Occasionally, optional special topics classes will be offered reflecting instructor and student interest (for example, empirical research in taxation).

Research Methods Minor Area Requirements

In addition to the major area, students are required to choose three additional areas as minors. Doctoral students in accounting must select Research Methods as one minor area. Coursework in Research Methods should include ECON 580 (or equivalent courses in probability and/or statistical inference), ECON 581, and FIN 585. ECON 580 and 581 are within the econometrics series the UW Department of Economics offers, and FIN 585 is a research methods course the UW Department of Finance and Business Economics offers. These requirements are viewed as minimal background for conducting doctoral level research.

Students should also include at least 3 units (e.g., one course) of additional coursework in Research Methods tailored to their specific interests and selected in consultation with the area advisor. The UW Business School also offers behavioral research method courses BARM 590 and 591. Additional econometric and behavioral research method courses are available in the economics and psychology departments, respectively.

Other Minor Area Requirements

Although Economics is highly recommended as a second minor area, students may petition to substitute another minor area in special circumstances. The courses to be included in the Economics minor should include the three-course sequence ECON 500, 501, 508 and at least 3 additional units (e.g., one course) of coursework selected in consultation with the Economics area advisor. The three-course sequence is the microeconomics series economics doctoral students are expected to complete in the economics department.

The third minor area will depend on the student’s interest. For example, students might choose one of the following minor areas: Finance, Information Systems, International Business, Operations Management, Psychology, or Quantitative Methods. It is also possible to design a special minor area, which more directly addresses a student’s interests. Since many students choose Finance as the third minor area, it is also briefly discussed below.

The Finance minor area is recommended for students interested in financial accounting research. Students can either complete the 4 course doctoral seminar sequence FIN 580, 590, 591, 592 or they can take three courses from this sequence and at least 3 additional units (e.g., one course) of coursework selected in consultation with the Finance area advisor. The four-course sequence includes coursework in financial economics, capital market theory, corporate finance, and advanced finance research.

Typical Course Schedule

Accounting Doctoral Student Planned Courses (as of July 2022) The summer before you begin, you will be expected to do preparatory math and programming work. You will then arrive to campus in early September to begin on-campus math, economics, and programming camps. We will have a “welcome” barbeque sometime in September. This is a way to get to know everyone and have some fun before the semester gets underway, and families/significant others are welcome.

Classes typically begin the last week of September and in the first year all students will have the same course schedule:

Second Year

Fourth Year

Course Requirements for Accounting Minor

Doctoral students minoring in accounting must meet the following requirements:

ACCTG 510 and ACCTG 511 or equivalents ACCTG 580, Introduction to Accounting Research

In addition, students minoring in accounting are required to successfully complete one of the following:

*Offered every second year.

Other Requirements

Written Area Examination After completing all coursework required for a major area in accounting, the student takes a written area examination offered each year during late July or early August. The accounting area examination tests students on coursework as well as on topics of current research. The exam consists of a closed book eight-hour exam.

General Examination It is expected that students will complete all coursework and area exam and begin working on a dissertation proposal by the end of their second year. However, students are encouraged during their third and fourth years to attend the accounting doctoral research seminar in their area of interest (ACCTG 596 for financial accounting empiricists, ACCTG 597 for behavioral or experimental researchers). When the supervisory committee believes that the dissertation proposal is well defined, a general exam is scheduled. During the general exam, the student presents the dissertation proposal and answers questions related to the proposal and/or to courses taken. Members of the supervisory committee, a representative of the Graduate School, and any other interested faculty and students, attend the general exam. The chair of the supervisory committee determines the precise format of the general exam.

Students who have passed their area examination but not their general exam are required to present an accounting research workshop on their research in progress each Spring quarter until they have passed their general exam (and thus have an approved thesis topic). Students are required to present their research paper in the research workshop before sending it out to schools to interview. This presentation should be in early October to allow time for revision before sending the paper out in early November.

Dissertation After passing the general exam, students complete the proposed research and write the dissertation guided by a reading committee. The reading committee may consist entirely of members of the supervisory committee or may include one or more members not previously on the supervisory committee. When formation of the reading committee introduces new members, a new chair of the reading committee would ordinarily become chair of the supervisory committee and new members of the reading committee would ordinarily be placed on the supervisory committee.

Final Examination The supervisory committee administers the final defense of the dissertation.

before you go

Help us keep in touch — it won’t take long, accounting: curriculum, curriculum - accounting phd.

You will develop a strong foundation in accounting and related disciplines through our Accounting curriculum, and complement that knowledge with elective courses designed to meet your individual needs and interests. Our program includes opportunities to take some courses at the University of North Carolina at Chapel Hill to maximize your course options.

Courses required for an Accounting PhD

Scott Dyreng

Course requirements.

The Accounting curriculum requires the following courses as part of your degree requirements:

2 PhD courses covering foundational papers in the archival accounting literature
2 PhD courses covering papers in agency theory and information economics as used in the accounting literature
2 PhD courses in current topics and methods in accounting
2 PhD level courses in micro-economics
2 PhD level courses in econometrics
2 PhD level courses in finance
Electives to meet your specific needs or interests, which can include additional classes in economics, econometrics, mathematics, computer science, finance, public policy, or psychology
3 MBA courses
Ungraded boot camp courses that are not part of your degree requirements

First and Second-Year Summer Research Paper

Each student is required to write a summer paper following both the first year and second year of coursework.

First-year summer paper . The first-year summer paper requirement has two components. The first is that each student must provide a replication of the main results of an existing paper so as to illustrate a minimum level of proficiency with statistical programming. Whatever paper is replicated must be specifically referenced. If a student has replicated a paper during first-year coursework of another class, the student may turn in or reference that replication to satisfy the first requirement. The second component is to turn in a completed research paper, the topic of which is approved by either the PhD coordinator or supervising faculty member that the student selects. The paper need not be fully original research, but it can be. As an example of the former, a student may replicate an existing paper and extend it to a new time period. The extension must be well motivated, such as articulating why existing results may not generalize to a new time period. For a student executing this type of “replication and extension” research, both the first and second parts of the first-year summer paper criteria would be satisfied. As an example of the latter, the student can undertake a completely original idea, and prepare the paper individually, with another non-first-year doctoral student, or with a faculty member. (Collaboration with faculty or another non-first-year doctoral student is permitted if the student has played a major role in the generation and development of the core idea and takes the lead in writing the paper.) Students must turn in their first-year summer paper by the first day of the Fall 1 term of the Fuqua Academic Calendar and schedule a 1 hour workshop to present the research paper to the faculty. The workshop presentation must be completed no later than the end of the Fall 2 of the Fuqua Academic Calendar.
Second-year summer paper . At the end of the second year during the summer, students should have made substantial progress on an original single-authored research study. Each student must select two additional faculty members (one from accounting, one not from accounting) beyond his/her primary advisor to serve as readers and committee members. The role of the four-person committee is to advise and provide feedback from conception to completion of the paper. The formal satisfaction of this requirement is to present the curriculum paper in the accounting workshop series (regular 1.5 hour presentation slot) no later than the end of Spring Term 2 of the Fuqua Academic Calendar in the third year, with the research paper provided to all faculty one week prior to the presentation. Students are encouraged to complete the paper and presentation before the end of Fall Term 2. The committee, with input from the rest of the accounting faculty, will evaluate both the presentation and the paper, and determine what actions are required (e.g., dismissal from the program, additional coursework, etc.).

Qualifying Exams

Students must exhibit satisfactory performance on a written comprehensive examination that tests the student’s understanding of the research discussed in the doctoral seminars and workshops (part 1) and the student’s ability to read and evaluate accounting research (part 2). The comprehensive examination is written by a committee of the accounting faculty, appointed by the accounting area coordinator. The examination committee will grade the exam and determine what actions, if any, are required. Depending on performance on the examination, students may be dismissed from the program or asked to retake the examination. Students are not permitted to take the comprehensive exam more than twice. The examination committee will determine any additional qualifications for a student to retake the exam and when the timing of that exam will occur. Components of part 1 of the comprehensive exam may be taken at different times depending on the timing and sequencing of courses offered. For example, the empirical component of part 1 of the comprehensive exam can take place at a different time than the analytic component of part 1 of the comprehensive exam, with timing varying based upon course offerings. Typically course schedules dictate students will take a portion of part 1 following the second year of coursework and an additional portion of part 1 following the first semester of the third year.

Teaching and Research Assistantship

A critical part of the accounting doctoral program is forming professional relationships with faculty members and learning about the research and teaching processes. All students are expected to help faculty with research and teaching as needed, with the general expectations of 10 hours per week for students in years two through five, and 4 hours per week during year one. Hours worked above these amounts generally qualify for hourly compensation at pre-specified rates established by Fuqua, with the specifics of the work arrangement determined with consultation of the faculty member needing assistance. Work on co-authored projects does not qualify as research assistance.

Preliminary Exam

This requirement is satisfied through the second-year summer requirements outlined above.

Dissertation Proposal

We suggest students form a dissertation committee in the Fall of their fourth year, with the proposal occurring in the Spring of the fourth year. Students have until the end of the summer of the fourth year to complete this requirement.

Dissertation Defense

We expect students to defend their dissertation by the end of their fifth year in the program.

Sample Program Schedule

Course selection will be determined based on your prior experience with mathematics and economics or with accounting.

* Ungraded boot camp course – not part of degree requirement ** Partial PhD course equivalent *** Course taken at the University of North Carolina at Chapel Hill # MBA course as part of three course requirement ## Satisfies graduate school preliminary examination requirement

Youth Program
Wharton Online

PhD Course Descriptions

Acct9300 - empirical design in accounting research (course syllabus).

This is an empirical research design course covering topics related to empirical methodology, causal inference, econometric analysis, and panel data approaches. At least one graduate level course in econometrics is recommended.

ACCT9400 - Research in Accounting I (Course Syllabus)

This is Part I of a theoretical and empirical literature survey course covering topics that include corporate disclosure, cost of capital, incentives, compensation, governance, financial intermediation, financial reporting, tax, agency theory, cost accounting, capital structure, international financial reporting, analysts, and market efficiency.

ACCT9410 - Research in Accounting II (Course Syllabus)

This is Part II of a theoretical and empirical literature survey sequence covering topics that include corporate disclosure, cost of capital, incentives, compensation, governance, financial intermediation, financial reporting, tax, agency theory, cost accounting, capital structure, international financial reporting, analysts, and market efficiency. Please contact the accounting doctoral coordinator for information on the specific upcoming modules/topics that will be taught.

ACCT9420 - Research in Accounting III (Course Syllabus)

This is Part III of a theoretical and empirical literature survey sequence covering topics that include corporate disclosure, cost of capital, incentives, compensation, governance, financial intermediation, financial reporting, tax, agency theory, cost accounting, capital structure, international financial reporting, analysts, and market efficiency. Please contact the accounting doctoral coordinator for information on the specific upcoming modules/topics that will be taught.

ACCT9430 - Research in Accounting IV (Course Syllabus)

This is Part IV of a theoretical and empirical literature survey sequence covering topics that include corporate disclosure, cost of capital, incentives, compensation, governance, financial intermediation, financial reporting, tax, agency theory, cost accounting, capital structure, international financial reporting, analysts, and market efficiency. Please contact the accounting doctoral coordinator for information on the specific upcoming modules/topics that will be taught.

ACCT9810 - Workshop Colloquium I (Course Syllabus)

Students attend workshops in departments outside of accounting to provide student exposure to theory, research designs and methods that are being explored outside of accounting to provide breadth of exposure to foster innovative research ideas. Students are required to attend 15 non-accounting workshops over one academic year and write up a referee report for 8 of those workshop papers. They are also required to write up at least one research proposal that stems from theories or research methods gleaned from one or more of the workshops attended.

ACCT9820 - Workshop Colloquium II (Course Syllabus)

Additional PhD Information

Apply to Wharton
Doctoral Inside: Resources for Current PhD Students
Welcome to Philadelphia Video
Policies and Procedures

Effective solutions for complex business problems.

The Simon Business School PhD Program in Accounting provides students with the opportunity to make substantive contributions to the literature by taking advantage of the Simon School's strong economics and quantitative training.

At Simon, accounting is not viewed as a separate academic discipline, but as an integral part of applied economics. By studying accounting and accounting phenomena from the perspective of an applied financial economist, an accounting researcher can provide evidence that potentially affects such diverse areas as the theory of the firm, corporate finance, the economics of regulation, and capital market efficiency.

Meet Accounting Faculty

Prepare with Math Camp.

Download Brochure

Program Outline: Accounting

The first year.

The first year gives students solid training in microeconomics and econometrics and introduces them to basic issues in accounting and finance, including accounting and finance seminars which introduce students to current research topics. Students are required to take courses offered by Simon Business School as well as the University of Rochester's Economics Department. First year students are required to take the preliminary exam, which is given at the end of the spring term, and complete a first year research paper, due by September 15 of the student's second year. The paper will be presented in AEC510 or in an Accounting Workshop in the fall of the student's second year.

The Second Year

In the second year, students are expected to take PhD level courses in accounting and finance. In addition, participation in accounting, finance, and applied economics seminars is required. This training provides the foundation from which to develop research topics/ideas in general, and specifically a thesis topic. Students are required to submit a paper by September 15 of their third year. This paper will be presented in AEC510 or in an Accounting Workshop the fall of the student's third year and serves as the student's accounting qualifying exam.

The Third Year and Beyond

In the third year students move from coursework to active research with the objective of identifying a viable thesis topic. Continued participation in all accounting and applied economics seminars is required.

Required Courses.

The Course Catalog contains degree requirements and course descriptions. Please refer the Simon Registrar's website for the current Course Catalog

Simon Registrar

Course Catalog

PhD Accounting Courses

1 credit (First-year PhD students are graded on a P/F basis. Second-year and later students receive a letter grade.)

A forum for the presentation, discussion, and critique of current accounting research papers where accounting faculty, PhD students, and outside speakers present working papers on current research topics. Students are expected to actively participate in the discussion and critique of the papers presented. In weeks when accounting workshops/ seminars are scheduled, accounting PhD students will meet as a group with a member of the accounting faculty before the seminar to discuss the paper. Since such meetings are designed to facilitate students’ active participation in the seminars, students are required to circulate a brief set of comments to the other class participants in advance of the meeting. Grading will be based on the quality of students’ contributions to the pre-seminar meetings as well as their contributions and participation in the actual workshops.

This course focuses recent developments in capital markets research by exploring topics such as how technology intertwines with the production, dissemination, and consumption of accounting information, the incentives and impact of financial intermediaries, and financial reporting regulation and externalities. In addition to the informational role of accounting information, the course also explores its stewardship role by covering recent papers related to executive compensation and incentive structure. Finally, the course expands beyond the U.S. setting by covering topics related to international accounting. Given the turnover of course topics over time, students are required to enroll in ACC 513 each time the course is offered.

Content varies from year-to year based on faculty and student’s interests.

Topics selected reflect areas of active interest to accounting researchers/ accounting profession.

Topics covered in recent offerings of the course include:

“Information Acquisition”; “Soft Information in Financial Markets”; “Private Interactions: Broker Conferences, Roadshows, In-House Meetings”; “The Financial Reporting Environment”; “The Role of Accounting in the Municipal Bond Market”; “Textual Analysis/ Information and Financial Markets”; “Rivals, Information Transfer, Spillovers and Investment Decisions”; “Rivals, Information Transfer, Spillovers and Financial Policies and Corporate Governance and Other Decisions; “Rivals, Information Transfer, Spillovers and Proprietary Costs”; “Aggregate Market Relations”; “Patents and Patent Disclosure”; “Return Predictability” and “Anomalies”.

Given the turnover of course topics over time, students are required to enroll in ACC 511 each time the course is offered.

Prerequisite: ACC 510

This course (along with ACC 513) is the next step in the sequence of accounting seminars taken by the Ph.D. students. ACC 512 builds on the “classics” covered in prior seminars by applying the insights to topical areas of research interest.  It focuses on international aspects of accounting research, such as the interaction between country-level institutional features and financial reporting outcomes, cross-border information flows, harmonization of financial reporting standards and its implications for actual outcomes (both reporting and economic). This course alternates with ACC 513. Given the turnover of course topics over time, students are required to enroll in ACC 513 each time the course is offered.

Prerequisites: ACC 510 and ACC 511

In contrast to the international focus of ACC 512, ACC 513 focuses on the U.S. setting, and in particular on new/emerging theories in financial economics. The course seeks to stimulate discussions on the implication of these theories for accounting research. Recent versions of the course focused on the feedback-effect of stock prices, where managers not only impound information into the stock price, but also learn new information from their firms’ stock prices; and on asset-pricing anomalies, and the role of financial accounting information in mitigating or exacerbating the prevalence of these market-pricing “irregularities”.

Given the turnover of course topics over time, students are required to enroll in ACC 513 each time the course is offered.

Prerequisites: ACC 510 and ACC 511

The workshop provides a forum for the presentation of ongoing and completed research projects by PhD students in the economics core. Third- and fourth-year PhD students are expected to participate actively.

Prerequisite: permission of the instructor

PhD Programs

PhD in Accounting

Developing highly productive scholars and outstanding classroom teachers., audit research for last 6 years.

WORLDWIDE PHD PROGRAM RANKING (2022)

AIS Research For Last 6 Years

Accounting education research for last 6 years.

During the first two years of our program, you will explore both quantitative and qualitative methodology courses and take a series of core seminars in Financial Accounting, Auditing and Assurance, Managerial Control Systems, Judgment and Decision-Making. Students also take an Accounting Workshop which considers special topics in accounting research, and a specialized Independent Research Project course under the guidance of your faculty advisor. Upon completion of the coursework phase of the program and related comprehensive exams, students advance to the dissertation stage. Dissertation students enroll in a 9 credit Dissertation Course each semester until graduation. The PhD in Accounting can be completed in 4 or 5 years.

PhD in Accounting Curriculum - 42 Credits

PhD Courses:

PhD 1640 -- Intro to Quant & Stats Workshop - 0 credits
PACC 1604 -- Accounting Workshop Parts I-IV - 3 credits
PhD 1750 -- Independent Summer Research Project - 3 credits
PhD 1650 -- Teaching Workshop - 0 credits

PhD Methods Courses:

PhD 1502 -- Quantitative Analysis I - 3 credits
PhD 1504 -- Quantitative Analysis II - 3 credits
PhD 1506 -- Quantitative Research Methods I - 3 credits
PhD 1503 -- Qualitative Research Methods I - 3 credits

Accounting PhD Courses:

PACC 1607 -- Intro to Accounting Research - 3 credits
PACC 1602 -- Auditing and Assurance - 3 credits
PACC 1605 -- Judgement and Decision-Making - 3 credits
PACC 1603 -- Managerial Control Systems - 3 credits
PACC 1601 -- Financial Accounting - 3 credits

Elective Courses:

Two Methods Electives - 6 credits
Open Elective - 3 credits

Research topics for the PhD in Accounting include, but are not limited to, audit quality, management control, investor decision-making, accounting information systems, information technology controls, tax, and corporate governance.

Scholarship in the Department of Accounting has several areas of focus. Archival and database research, for example, uses existing corporate accounting information and/or stock market information to analyze corporate governance behavior or firm reaction to changes in the accounting environment or accounting rules. Behavioral research employs experiments and surveys to gather behavior data. A strong relationship between the department and the accounting profession has facilitated access to accounting professional research subjects not available to other institutions. Finally, faculty undertake Accounting pedagogical research that produces widely uses accounting cases and textbooks as well as articles reporting on curricular innovations at Bentley.

The Department of Accounting is nationally ranked in audit research and accounting education research as measured by the most recent Brigham Young University Accounting Research Ranking study. Department members publish in a variety of journals, including Accounting Review, Contemporary Accounting Research , Review of Financial Studies , Auditing : A Journal of Practice and Theory, Accounting Horizons , Advances in Accounting Behavioral Research , Issues in Accounting Education , Current Issues in Auditing , Journal of Investigative and Forensic Accounting , and the Managerial Auditing Journal .

Collaborative Research Publications

A selection of published collaborative research between Bentley Accounting Faculty and PhD Students and Alumni:

Alberti, C.T., Bedard, J.C., Bik, O. and Vanstraelen, A. (2020). Audit Firm Culture: Recent Developments and Trends in the Literature. European Accounting Review, 1-51.

Andiola, L.M., Bedard, J.C. and Westermann, K.D. (2019). It’s not my fault! Insights into subordinate auditors’ attributions and emotions following audit review. Auditing: A Journal of Practice & Theory, 38(1): 1-27.

Burke, J., Hoitash, R., Hoitash, U. and Xiao, S. (2021). The costs and benefits of retirement policies at U.S. audit firms, Journal of Accounting and Public Policy. 40 (4):1-21.

Burke, J.J., Hoitash, R. Hoitash, U. and Xiao, S. (2023). The disclosure and consequences of US critical audit matters. The Accounting Review, 98(2), 59-95.

Cannon, N.H ., Bedard, J.C. and Schnader, A. (2019). Auditor Reporting and Regulatory Sanctions in the Broker-Dealer Industry: From Self-Regulation to PCAOB Oversight. Contemporary Accounting Research, 36(4), 2554–2587.

Downey, D.H. and Bedard, J.C. (2019). Coordination and communication challenges in global group audits. Auditing: A Journal of Practice & Theory 38(1): 123-147.

Durkin, M., Rose, J. and Thibodeau, J. (2020). Can Simple Metaphors Be Used as Decision Aids to Promote Professional Skepticism?, Journal of Information Systems, 34(1), 47-60.

Garrett, J.B., Hoitash, R. and Prawitt, D.F. (2022). Perceptions of Tone at the Top from the Inside: Insights into Audit Pricing. Auditing: A Journal of Practice & Theory, 41(1): 115-141.

Garrett, J.B., Livingston, J.A., Tayler, W.B., Cade, N.L. and McVay, S.E. (2019). Controls and cooperation in interactive and non‐interactive settings. Contemporary Accounting Research, 36(4), 2494-2520.

Hunter, K.E., Alberti, C.T., Boss, S.R. and Thibodeau, J.C. (2020). Intelliclean: A Teaching Case Designed to Integrate Data Cleaning and Spreadsheet Skills into the Audit Curriculum. Journal of Emerging Technologies in Accounting, 17 (2), 1-7.

Hunter, K.E ., Rose, J.M., Tariquzzaman, A. and Thibodeau, J.C. (2023). Standard precision and aggressive financial reporting: the influence of incentive horizon. Accounting and Business Research, 53(1), 108-126.

Potsaid, T. and Venkataraman, S. (2022). Trading restrictions and investor reaction to non-gains, non-losses, and the fear of missing out: Experimental evidence. Journal of Behavioral and Experimental Finance, 33: 100597: 1-9.

Potsaid, T. , Venkataraman, S. and Zhou, H.F. (2022). Payments in lieu of taxes (PILOTs): How characteristics of requests for PILOTs impact nonprofits’ fairness perceptions and likelihood of compliance. Journal of Accounting and Public Policy, 106978.

Thibodeau, J.C., Williams, T. and Witte, A.L. (2019). Point and Click Data: An Assessment of Editorial Perceptions and Recommendations for the Peer-Review Process in the New Data Frontier. Journal of Information Systems, 33(1): 129-144.

Witte, A.L ., Earley, C.E. and Thibodeau, J.C. (2022). Big Fish, Small Pond: How In-Charge Auditors Engage with Technology-Based Audit Tools to Influence the Audit in Non-Global Network Firms. Journal of Information Systems, 36(2), 141-16

Hoitash, R., Hoitash, U. and Morris, L. (2021). eXtensible Business Reporting Language: A review and directions for future research. Auditing: A Journal of Practice & Theory. 40 (2): 107–132.

Babson College Bentley University Boise State University Bryant University California Polytechnic State University, San Luis Obispo California State University, Bakersfield Clark University Clemson University College of the Holy Cross Fairfield University Florida International University Northeastern University Northern Arizona University Northern Illinois University Soochow University Suffolk University Texas State University University of Colorado, Denver University of Massachusetts, Dartmouth University of New Hampshire University of San Diego Villanova University Virginia Commonwealth University West Virginia University

Cristina Alberti, Assistant Professor, Accounting, Babson College “Audit Firm Culture: An Evolution of the Audit Profession in Response to External Forces”

Lindsay Andiola, Associate Professor, Accounting, Virginia Commonwealth University "Performance Feedback in the Audit Environment"

Kwadwo Asare, Professor, Accounting, Bryant University "Essays on the Influence of Corporate Governance on Financial Analysts' Forecast-related Judgments"

Jenna Burke, Assistant Professor, Accounting, University of Colorado, Denver "Environmental, Social, and Governance Risk and Performance: Implications for Audit and Corporate Governance Research"

Nate Cannon, Associate Professor, Accounting, Texas State University "Fair Value Measurements"

Jooanne Choi, Assistant Professor, Accounting, California State University, Bakersfield “Usefulness of Audit-firm Transparency Disclosures”

Steven DeSimone, Associate Professor, Economics and Accounting, Holy Cross “Three Empirical Studies of Internal Audit Quality”.

Denise Hanes Downey, KPMG Endowed Professor in Accounting, Associate Professor, Accounting & Information Systems, Villanova University "Changes in Auditing: A Three Part Investigation" Mary Durkin, Assistant Professor, Accountancy, University of San Diego “Promoting Professional Skepticism in the Audit Environment”

Sonia Gantman, Senior Lecturer, Accounting, Bentley University “Three interdisciplinary studies on IT Outsourcing”

Jace Garrett, Associate Professor, Accounting, Clemson University “The Relationship between Accounting Processes and Interpersonal Trust within Organizations”

Joy Gray, Senior Lecturer, Accounting, Bentley University “Information Technology Audits by Internal Auditors: Exploring the Evolution of Integrated IT Audits”

Allen Hartt, Assistant Professor, Accounting, Boise State University “The Impact of Collective Intelligence and Honest Signaling on Fraud Brainstorming Effectiveness: A Sociometric Investigation Using Wearable Sensor Technology”

Kip Holderness, Associate Professor, Accounting, West Virginia University “Detecting Deception in Client Inquiries”

Tien-Shih Hsieh, Associate Professor, Accounting and Finance, University of Massachusetts at Dartmouth “The Impact of Extensible Business Reporting Language (XBRL) on Corporate Accounting Practice”

Kara Hunter, Assistant Professor, Accounting, Fairfield University “The Influence of Cognitive Factors on the Relationship between Accounting Standard Precision and Aggressive Financial Reporting”

Candice Hux, Assistant Professor, Accounting, Northern Illinois University “Auditors’ Use of Specialists in Audit Engagements: Implications for Audit Quality”

Zeng Liu, Lecturer, Accounting, Dongwu Business School, Soochow University “Three papers on sell-side financial analysts”

Landi Morris, Assistant Professor, Accounting, Northern Arizona University "Health and Healthcare in the Financial Reporting and Audit Environments"

Christine Nolder, Associate Professor, Accounting, Suffolk University “The Role of Professional Skepticism, Attitudes, and Emotions on Auditors’ Judgments and Decisions”

Melissa Renschler, Assistant Professor, Accounting, Suffolk University "The Influence of Internal Audit Competency on Financial Reporting Quality and Enterprise Risk Management"

Mike Ruff, Associate Teaching Professor, Accounting, Northeastern University "Correlates of Ethical Sensitivity and Reasoning and their Potential Influence on Accounting Education”

Andrew Stuart, Assistant Professor, Accounting, Suffolk University "The Influence of Corporate Social Responsibility Disclosure on Stakeholder Decision-Making"

Zhihong (Rita) Wang, Associate Professor, Accounting, Clark University “The Impact of Cultural Time Orientation on Managerial and Financial Accounting Practices”

Kim Westermann, Professor, Accounting, California Polytechnic State University - San Luis Obispo "Learning the 'Craft of Auditing': Applications of the Cognitive Apprenticeship Framework"

Annie Witte, Assistant Teaching Professor, Accounting, Northeastern University "Technology Based Audit Tools: Implications for Audit Quality"

PhD in Accounting Faculty

As a Bentley PhD, your research will probe some of the most compelling issues in business today, all under the umbrella theme of business, technology and society. You’ll work with Bentley faculty members committed to rigor in a trans-disciplinary environment that’s focused on the individual student.

Your faculty advisor supervisory team might include representatives from various academic departments, but all are true partners. Visit our faculty database to view full-time faculty in the department of accounting and learn more about their research interests.

View accounting faculty

Interested in learning more about our PhD Programs? Schedule a one-on-one phone meeting with Patricia Caffrey , Administrative Director, at +1 781-891-2541.

A Bentley Education
President's Office
Board of Trustees
President's Cabinet
Mission and Values
Diversity and Inclusion
Strategic Plan
Tuition and Financial Aid
Special Programs
Connect with a Counselor
Why Bentley
Tuition and Aid
MBA and MS Programs
Connect with Us
Undergraduate Programs
Graduate Programs
Research, Centers and Labs
Executive Education
Campus Life
Diversity, Equity and Inclusion
Disability Services
Housing and Dining
Student Health
Athletics and Recreation
Career Development
Leadership Groups
FAQs and Benefits
Support Bentley

Helpful Links

Accounting PhD Research

Accounting research areas, disciplines and methods.

Accounting research may be classified on three dimensions: substantive area, source discipline and method. The key substantive areas are managerial accounting, financial accounting, auditing and tax. The common source disciplines are economics, finance, management and psychology. The typical research methods are analytical modeling, archival data analysis and experimental data analysis.

Our faculty and students have sustained a proven track record of publishing in the top accounting journals across all substantive areas utilizing archival and experiment data analysis.

Publication Rankings

Research by School of Accountancy faculty and doctoral students appears in a variety of top-ranked publications. Learn more:

Faculty Publication Rankings

For all research, the University of Arizona is ranked #37 in the world in terms of faculty publications in top-tier journals during the past 10 years.

For financial accounting research, the University of Arizona is ranked #42 in the world in terms of faculty publications in top-tier journals during the past 10 years.

For tax research, the University of Arizona is ranked #20 in the world in terms of faculty publications in top-tier journals during the past 10 years.

For audit research, the University of Arizona is ranked #21 in the world in terms of faculty publications in top-tier journals in the past 10 years.

For managerial research, the University of Arizona is ranked #28 in the world in terms of faculty publications in top-tier journals in the past 10 years.

All rankings are based on custom-generated reports from BYU's accounting research rankings website and consider only the following top-tier academic journals: The Accounting Review, Journal of Accounting Research, Journal of Accounting and Economics, Contemporary Accounting Research, Review of Accounting Studies and Accounting Organizations and Society

Faculty's primary research interests by research method include:

PhD Publication Rankings

Graduates of our doctoral program have placed at Tier-1 research universities and have maintained a strong record of publication success post-graduation.

For all research, the University of Arizona is ranked #5 in the world in terms of recent PhD publications in top-tier journals during their first six years post-graduation.

For financial accounting research, the University of Arizona is ranked #8 in the world in terms of recent PhD publications in top-tier journals during their first six years post-graduation.

For tax research, the University of Arizona is ranked #3 in the world in terms of recent PhD publications in top-tier journals during their first six years post-graduation.

For audit research, the University of Arizona is ranked #4 in the world in terms of recent PhD publications in top-tier journals during their first six years post-graduation.

For managerial research, the University of Arizona is ranked #2 in the world in terms of recent PhD publications in top-tier journals during their first six years post-graduation.

These rankings show the strong commitment our faculty has towards training our PhD students to be successful.

Faculty and Student Collaborative Research

Our program has a tradition of faculty-student research collaboration..

Listed below are some of our very recent successes. The coauthors of each publication or working paper contain at least one current faculty member and/or at least one current PhD student or PhD graduates (names of the students are highlighted in bold).

Publications

Ongoing projects.

ACCT7324 - Capital Markets Research in Accounting: Asset Pricing Topics and Information Intermediaries

ACCT 7324 Capital Markets Research in Accounting: Asset Pricing Topics and Information Intermediaries (3 semester credit hours) The first half of the course focuses on asset pricing in accounting research, including the relation between earnings and asset prices and the role information intermediaries play in capital markets. We begin the course by examining traditional studies in accounting on the association between firm earnings and firm value. We examine the fundamental relations as well as the different factors that influence this association. We proceed to examine more recent studies in capital markets focusing on aggregate earnings and the relation between earnings and systematic risk. The second half of the course focuses on important information intermediaries in the capital market, including analysts, data providers, news media, and social media. We examine how these intermediaries affect firm behavior and investor information set through monitoring, discovering, disseminating, or interpreting corporate information. We also survey recent papers examining the determinants and implications of corporate (internal and external) information environment. May be repeated for credit as topics vary (9 semester credit hours maximum). (3-0) T

Harvard Business School →
Doctoral Programs →
PhD Programs

Accounting & Management

Business Economics
Health Policy (Management)
Organizational Behavior
Technology & Operations Management

Program Requirements

Program Requirements →

Accounting & Management

A minimum of 13 semester courses at doctoral level are required. Each semester students will consult with the Accounting & Management faculty coordinators to receive approval of their course selections.

Microeconomics Theory : A comprehensive two semester sequence on economic theory:

Microeconomic Theory I (HBS 4010/Economics 2020a)
Microeconomic Theory II (HBS 4011/Economics 2020b)

All Accounting and Management students are required to have completed one undergraduate or graduate course in introduction to Econometrics. If this requirement has not been fulfilled prior to matriculation, then an equivalent course will be required in the first term of the student's doctoral program.

Courses meeting this requirement include:

Introduction to Econometrics (Econ 1123)

Students must take four research methods courses, including one course in research design.

Courses that fulfill this requirement include, but are not limited to:

Introduction to Applied Econometrics (Econ 2120); (Econ 2110. Introductory Probability and Statistics for Economists may be a required prerequisite)
Econometric Methods (Econ 2140)
Topics in Applied Econometrics (MIT 14.387)
Advanced Applied Econometrics (Econ 2144)
Computational Economics (Econ 2149)
Time Series Analysis (Econ 2142)
Seminar in Applied Statistical Methods (HBS 4809)

Research methods courses that meet the research design course requirement include, but are not limited to:

Advanced Quantitative Research Methodology (Gov 2001)
Empirical Methods in Corporate Finance (HBS 4220)
Matched Sampling and Study Design (Stat 240); (Stat 140 or Econ 1127 are strongly recommended as prerequisites)
Design of Field Research Methods (HBS 4070)
Experimental Methods (HBS 4435)

Accounting and Management students are required to take seven additional doctoral courses.

Management Control and Performance Measures (HBS 4403)
Empirical Research in Financial Reporting and Analysis (HBS 4250)
Doctoral Seminar in Accounting (MIT 15.539)
Two breadth courses
Two elective doctoral courses

All students without an MBA degree are required to complete two case-based HBS MBA courses.

Students are strongly encouraged to attend and participate in seminars throughout their program. In the third year, students are required to attend Accounting & Management Unit Seminars .

Good Academic Standing

Teaching requirement.

Students must teach or assist with teaching in a formally offered course for one full academic term. This engagement should include, at least, 8 hours of front-of-class teaching and 16 hours of teaching preparation time. The requirement may be fulfilled by completing a teaching fellow or instructor assignment at a Harvard University

Special Field Exam

Students are required to pass the Special Field Exam at the end of the second year or beginning of the third year. This exam has two parts: a written exam and an oral exam based on the course syllabi from any relevant doctoral research seminars in financial or managerial accounting undertaken by students in the course of their studies.

Dissertation Proposal

By the end of their third year, all students are required to obtain approval of their dissertation proposal by their Dissertation Chair.

Dissertation

Students are required to write a dissertation, which typically takes the form of three publishable papers, to the satisfaction of their Dissertation Committee. The dissertation defense is oral and open to the public.

Recommended pages

Undergraduate open days
Postgraduate open days
Accommodation
Information for teachers
Maps and directions
Sport and fitness

Join our Postgraduate Open Day - Saturday 22 June

PhD/ MPhil/ MSc Accounting (Research)

Visit an Open Day
Request a prospectus
Course details
Entry Requirements
Teaching and assessment
Employability

The PhD Accounting comprises a short taught component followed by a longer research phase. Taught modules allow you to broaden, as well as deepen, your knowledge of research methods as well as conducting your own research and developing transferable professional skills.

The PhD programme in Accounting will facilitate the creation and interpretation of new knowledge by the research student, demonstrated through the thesis. The programme comprises a short taught component followed by a longer research phase. Taught modules allow the students to broaden, as well as deepen, their knowledge of research methods at the same time as undertaking their own research and developing a set of transferable professional skills. The taught component is designed to ensure that doctoral researchers understand the breath of techniques used in modern social science research.

Doctoral researchers will be capable of analysing a range of data using a range of qualitative and quantitative techniques. They will be able to explain theories underlying different approaches to social science research. Doctoral researchers are expected to participate to the fullest possible extent in the life of the Department of Accounting and the Business School. This means attending seminars organised by the Department of Accounting and more widely in the Business School thereby helping expose doctoral researchers to new ideas emanating from outside their own area of specialisation. It also requires actively participating in PhD workshops and conferences organised by the Department of Accounting, the Business School and Graduate School as well as institutions outside the University of Birmingham.

Ultimately all doctoral researchers will have the ability to characterise and solve business and accounting problems using advanced research tools. They should be able to derive policy implications from their research and communicate these to policy makers, practitioners and other academics in a manner which is comprehensible. They will also be able to peer review others’ research and offer constructive criticism and to extend the frontiers of the discipline through their own innovative research.

Doctoral researchers may choose to become academics, work in Government, businesses, supranational organisations or in the research arms of major financial institutions. They are expected to achieve a substantial understanding of contemporaneous accounting and business issues enabling them to take a lead in ongoing debates within society. They will be aware of and understand the function of related institutions at both a national and international level.

Fees 2024 - 2025

Code 015B - £4,778 (UK) Full Time
Code 017B - £2,389 (UK) PartTime
Code 015B - £23,520 (International) Full Time
Code 018B - £4,778 (UK) Full Time
Code 018B - £23,520 (International) Full Time

MSc (Research):

Code 043B - £4,778 (UK) Full Time
Code 043B - £23,520 (International) Full Time

Learn more about fees and funding

Scholarships and Studentships for International students

International students can often gain funding through overseas research scholarships, Commonwealth scholarships or their home Government.

For further information contact the School directly or visit our helpdesk .

How To Apply

How to apply

To apply for a postgraduate research programme, you will need to submit your application and supporting documents online. We have put together some helpful information on the research programme application process and supporting documents on our how to apply page . Please read this information carefully before completing your application.

Our Standard Requirements

The Business School's entry requirement is a good honours degree (first or upper second class honours) awarded by a recognised University in an appropriate subject, and a merit in a relevant Master’s degree. We usually ask students for an average of 65 in the taught component of their Masters. All international students also need to show that they have adequate knowledge of written and spoken English.

Learn more about our entry requirements.

Writing your research proposal

Along with your academic record, your references and your curriculum vitae your research proposal plays a critical role in the evaluation of your application.

Your research proposal should illustrate your ability to plan an independent research study and the relevance of your topic to the research interests and expertise of Birmingham Business School.You need to demonstrate that you understand the field that you plan to research, identify an interesting and original research question, and develop a tentative plan of study. It is highly desirable that your research proposal is written to the guidelines specified below.

Guidelines for the Research Proposal

When clicking on the Apply Now button you will be directed to an application specifically designed for the programme you wish to apply for where you will create an account with the University application system and submit your application and supporting documents online. Further information regarding how to apply online can be found on the how to apply pages.

International Requirements

Applicants for postgraduate research programmes should hold a Bachelors degree and a Masters degree, with a GPA of 14/20 from a recognised institution to be considered. Applicants with lower grades than this may be considered on an individual basis.

Holders of the Licenciado or an equivalent professional title from a recognised Argentinian university, with a promedio of at least 7.5, may be considered for entry to a postgraduate degree programme. Applicants for PhD degrees will normally have a Maestria or equivalent

Applicants who hold a Masters degree will be considered for admission to PhD study.

Holders of a good four-year Diplomstudium/Magister or a Masters degree from a recognised university with a minimum overall grade of 2.5 will be considered for entry to postgraduate research programmes.

Students with a good 5-year Specialist Diploma or 4-year Bachelor degree from a recognised higher education institution in Azerbaijan, with a minimum GPA of 4/5 or 80% will be considered for entry to postgraduate taught programmes at the University of Birmingham.

For postgraduate research programmes applicants should have a good 5-year Specialist Diploma (completed after 1991), with a minimum grade point average of 4/5 or 80%, from a recognised higher education institution or a Masters or “Magistr Diplomu” or “Kandidat Nauk” from a recognised higher education institution in Azerbaijan.

Applicants for postgraduate research programmes should hold a Bachelors degree and a Masters degree, with a GPA of 3.0/4.0 or 75% from a recognised institution to be considered. Applicants with lower grades than this may be considered on an individual basis.

Applicants for postgraduate research programmes should hold a Bachelors degree and will usually be required to have completed a Masters degree, with a CGPA of 3.0-3.3/4.0 or higher for 2:1 equivalency from a recognised institution to be considered for entry. Applicants with lower grades than this may be considered on an individual basis.

Students who hold a Masters degree from the University of Botswana with a minimum GPA of 3.0/4.0 or 3.5/5.0 (70%/B/'very good') will be considered for Postgraduate Diplomas and Masters degrees.

Please note 4-year bachelor degrees from the University of Botswana are considered equivalent to a Diploma of Higher Education. 5-year bachelor degrees from the University of Botswana are considered equivalent to a British Bachelor (Ordinary) degree.

Students who have completed a Masters degree from a recognised institution will be considered for PhD study.

A Licenciatura or Bacharelado degree from a recognised Brazilian university:

A grade of 7.5/10 for entry to programmes with a 2:1 requirement
A grade of 6.5/10for entry to programmes with a 2:2 requirement

Holders of a good Bachelors degree with honours (4 to 6 years) from a recognised university with a upper second class grade or higher will be considered for entry to taught postgraduate programmes. Holders of a good Masters degree from a recognised university will be considered for entry to postgraduate research programmes.

Holders of a good post-2001 Masters degree from a recognised university will be considered for entry to postgraduate research programmes.

Students with a minimum average of 14 out of 20 (or 70%) on a 4-year Licence, Bachelor degree or Diplôme d'Etudes Superieures de Commerce (DESC) or Diplôme d'Ingénieur or a Maîtrise will be considered for Postgraduate Diplomas and Masters degrees.

Holders of a bachelor degree with honours from a recognised Canadian university may be considered for entry to a postgraduate degree programme. A GPA of 3.0/4, 7.0/9 or 75% is usually equivalent to a UK 2.1.

Holders of the Licenciado or equivalent Professional Title from a recognised Chilean university will be considered for Postgraduate Diplomas and Masters degrees. Applicants for PhD study will preferably hold a Magister degree or equivalent.

Students with a bachelor’s degree (4 years minimum) may be considered for entry to a postgraduate degree programme. However please note that we will only consider students who meet the entry guidance below. Please note: for the subject areas below we use the Shanghai Ranking 2022 (full table) , Shanghai Ranking 2023 (full table) , and Shanghai Ranking of Chinese Art Universities 2023 .

需要具备学士学位（4年制）的申请人可申请研究生课程。请根据所申请的课程查看相应的入学要求。请注意，中国院校名单参考软科中国大学排名2022（总榜），软科中国大学排名2023（总榜），以及软科中国艺术类高校名单2023 。

Business School - MSc programmes (excluding MBA)

商学院硕士课程（MBA除外）入学要求

School of Computer Science – all MSc programmes 计算机学院硕士课程入学要求

College of Social Sciences – courses listed below 社会科学学院部分硕士课程入学要求 MA Education (including all pathways) MSc TESOL Education MSc Public Management MA Global Public Policy MA Social Policy MA Sociology Department of Political Science and International Studies 全部硕士课程 International Development Department 全部硕士课程

All other programmes (including MBA) 所有其他硕士课程（包括 MBA）入学要求

Please note:

Borderline cases: We may consider students with lower average score (within 5%) on a case-by-case basis if you have a relevant degree and very excellent grades in relevant subjects and/or relevant work experience. 如申请人均分低于相应录取要求（5%以内），但具有出色学术背景，优异的专业成绩，以及（或）相关的工作经验，部分课程将有可能单独酌情考虑。
Please contact the China Recruitment Team for any questions on the above entry requirements. 如果您对录取要求有疑问，请联系伯明翰大学中国办公室 [email protected]

Holders of the Licenciado/Professional Title from a recognised Colombian university will be considered for our Postgraduate Diploma and Masters degrees. Applicants for PhD degrees will normally have a Maestria or equivalent.

Holders of a good bachelor degree with honours (4 to 6 years) from a recognised university with a upper second class grade or higher will be considered for entry to taught postgraduate programmes. Holders of a good Masters degree from a recognised university will be considered for entry to postgraduate research programmes.

Holders of a good Bacclaureus (Bachelors) from a recognised Croatian Higher Education institution with a minimum overall grade of 4.0 out of 5.0, vrlo dobar ‘very good’, or a Masters degree, will be considered for entry to postgraduate research programmes.

Holders of a Bachelors degree(from the University of the West Indies or the University of Technology) may be considered for entry to a postgraduate degree programme. A Class II Upper Division degree is usually equivalent to a UK 2.1. For further details on particular institutions please refer to the list below. Applicants for PhD level study will preferably hold a Masters degree or Mphil from the University of the West Indies.

Applicants for postgraduate research programmes should hold a good Bachelors degree from a recognised institution with a minimum overall grade of 6.5 out of 10, or a GPA of 3 out of 4, and will usually be required to have completed a good Masters degree to be considered for entry to postgraduate research programmes. Applicants with lower grades than this may be considered on an individual basis.

Holders of a good Bakalár from a recognised Czech Higher Education institution with a minimum overall grade of 1.5, B, velmi dobre ‘very good’ (post-2004) or 2, velmi dobre ‘good’ (pre-2004), or a good post-2002 Magistr (Masters), will be considered for entry to postgraduate research programmes.

Applicants for postgraduate research programmes should hold a good Bachelors degree from a recognised institution with a minimum overall grade of 7-10 out of 12 (or 8 out of 13) or higher for 2:1 equivalence and will usually be required to have completed a good Masters/ Magisterkonfereus/Magister Artium degree to be considered for entry to postgraduate research programmes. Applicants with lower grades than this may be considered on an individual basis.

Holders of the Licenciado or an equivalent professional title from a recognised Ecuadorian university may be considered for entry to a postgraduate degree programme. Grades of 70% or higher can be considered as UK 2.1 equivalent. Applicants for PhD level study will preferably hold a Magister/Masterado or equivalent qualification, but holders of the Licenciado with excellent grades can be considered.

Applicants for postgraduate research programmes should hold a Bachelors degree and a Masters degree, with a GPA of 3.0/4.0 or 75% from a recognised institution. Applicants with lower grades than this may be considered on an individual basis.

Holders of a good Bakalaurusekraad from a recognised university with a minimum overall grade of 4/5 or B, or a good one- or two-year Magistrikraad from a recognised university, will be considered for entry to postgraduate research programmes.

Students who hold a Masters degree with very good grades (grade B, 3.5/4 GPA or 85%) will be considered for Postgraduate Diplomas and Masters degrees.

Holders of a good Kandidaatti / Kandidat (old system), a professional title such as Ekonomi, Diplomi-insinööri, Arkkitehti, Lisensiaatti (in Medicine, Dentistry and Vetinary Medicine), or a Maisteri / Magister (new system), Lisensiaatti / Licenciat, Oikeustieteen Kandidaatti / Juris Kandidat (new system) or Proviisori / Provisor from a recognised Finnish Higher Education institution, with a minimum overall grade of 2/3 or 4/5, will be considered for entry to postgraduate research programmes.

Applicants for postgraduate research programmes should hold a should hold a Bachelors degree and will usually be required to have completed a Masters/Maîtrise with a minimum overall grade of 13 out of 20, or a Magistère / Diplôme d'Etudes Approfondies / Diplôme d'Etudes Supérieures Specialisées / Mastère Specialis, from a recognised French university or Grande École to be considered for entry. Applicants with lower grades than this may be considered on an individual basis.

Holders of a Magister Artium, a Diplom or an Erstes Staatsexamen from a recognised university with a minimum overall grade of 2.5, or a good two-year Lizentiat / Aufbaustudium / Zweites Staatsexamen or a Masters degree from a recognised university, will be considered for entry to postgraduate research programmes.

Students who hold a Bachelor degree from a recognised institution will be considered for Postgraduate Diplomas and Masters degrees. Most taught Masters programmes require a minimum of an upper second class degree (2.1) with a minimum GPA of at least 3.0/4.0 or 3.5/5.0 Students who have completed a Masters degree from a recognised institution will be considered for PhD study.

Applicants for postgraduate research programmes should hold a good four-year Ptychio (Bachelor degree) with a minimum overall grade of 6.5 out of 10, from a recognised Greek university (AEI), and will usually be required to have completed a good Metaptychiako Diploma Eidikefsis (Masters degree) from a recognised institution to be considered for entry. Applicants with lower grades than this may be considered on an individual basis.

4-year Licenciado is deemed equivalent to a UK bachelors degree. A score of 75 or higher from Universidad de San Carlos de Guatemala (USAC) can be considered comparable to a UK 2.1, 60 is comparable to a UK 2.2. Private universities have a higher pass mark, so 80 or higher should be considered comparable to a UK 2.1, 70 is comparable to a UK 2.2

The Hong Kong Bachelor degree is considered comparable to British Bachelor degree standard. Students with bachelor degrees awarded by universities in Hong Kong may be considered for entry to one of our postgraduate degree programmes.

Students with Masters degrees may be considered for PhD study.

Holders of a good Alapfokozat / Alapképzés or Egyetemi Oklevel from a recognised university with a minimum overall grade of 3.5, or a good Mesterfokozat (Masters degree) or Egyetemi Doktor (university doctorate), will be considered for entry to postgraduate research programmes.

Applicants for postgraduate research programmes should hold a Bachelors degree and will usually be required to have completed a Masters degree, with a 60% or higher for 2:1 equivalency from a recognised institution to be considered for entry. Applicants with lower grades than this may be considered on an individual basis.

Holders of the 4 year Sarjana (S1) from a recognised Indonesian institution will be considered for postgraduate study. Entry requirements vary with a minimum requirement of a GPA of 2.8.

Applicants for postgraduate research programmes should hold a Bachelors degree and a Masters degree, with a score of 14/20 or 70% from a recognised institution to be considered. Applicants with lower grades than this may be considered on an individual basis.

Applicants for postgraduate research programmes should hold a Bachelors degree and will usually be required to have completed a Masters degree from a recognised institution, with 100 out of 110 or higher for 2:1 equivalency from a recognised institution to be considered for entry. Applicants with lower grades than this may be considered on an individual basis.

Students who hold the Maitrise, Diplome d'Etude Approfondies, Diplome d'Etude Superieures or Diplome d'Etude Superieures Specialisees will be considered for Postgraduate Diplomas and Masters degrees (14-15/20 or Bien from a well ranked institution is considered comparable to a UK 2.1, while a score of 12-13/20 or Assez Bien is considered comparable to a UK 2.2).

Students with a Bachelor degree from a recognised university in Japan will be considered for entry to a postgraduate Masters degree provided they achieve a sufficiently high overall score in their first (Bachelor) degree. A GPA of 3.0/4.0 or a B average from a good Japanese university is usually considered equivalent to a UK 2:1.

Students with a Masters degree from a recognised university in Japan will be considered for PhD study. A high overall grade will be necessary to be considered.

Students who have completed their Specialist Diploma Мамаң дипломы/Диплом специалиста) or "Magistr" (Магистр дипломы/Диплом магистра) degree (completed after 1991) from a recognised higher education institution, with a minimum GPA of 2.67/4.00 for courses requiring a UK lower second and 3.00/4.00 for courses requiring a UK upper second class degree, will be considered for entry to postgraduate Masters degrees and, occasionally, directly for PhD degrees. Holders of a Bachelor "Bakalavr" degree (Бакалавр дипломы/Диплом бакалавра) from a recognised higher education institution, with a minimum GPA of 2.67/4.00 for courses requiring a UK lower second and 3.00/4.00 for courses requiring a UK upper second class degree, may also be considered for entry to taught postgraduate programmes.

Holders of a good Postgraduate Diploma (professional programme) from a recognised university or institution of Higher Education, with a minimum overall grade of 7.5 out of 10, or a post-2000 Magistrs, will be considered for entry to postgraduate research programmes.

Applicants for postgraduate research programmes should hold a Bachelors degree and a Masters degree, with a score of 16/20 or 80% from a recognised institution to be considered. Applicants with lower grades than this may be considered on an individual basis.

Holders of a Bachelors degree from a recognised university in Libya will be considered for postgraduate study. Holders of a Bachelors degree will normally be expected to have achieved score of 70% for 2:1 equivalency or 65% for 2:2 equivalency. Alternatively students will require a minimum of 3.0/4.0 or BB to be considered.

Holders of a good pre-2001 Magistras from a recognised university with a minimum overall grade of 8 out of 10, or a good post-2001 Magistras, will be considered for entry to postgraduate research programmes

Holders of a good Bachelors degree from a recognised Luxembourgish Higher Education institution with a minimum overall grade of 16 out of 20, or a Diplôme d'Études Supérieures Spécialisées (comparable to a UK PGDip) or Masters degree from a recognised Luxembourgish Higher Education institution will be considered for entry to postgraduate research programmes.

Students who hold a Masters degree will be considered for Postgraduate Diplomas and Masters degrees (70-74% or A or Marginal Distinction from a well ranked institution is considered comparable to a UK 2.1, while a score of 60-69% or B or Bare Distinction/Credit is considered comparable to a UK 2.2).

Holders of a Bachelors degree from a recognised Malaysian institution (usually achieved with the equivalent of a second class upper or a grade point average minimum of 3.0) will be considered for postgraduate study at Diploma or Masters level.

Holders of a good Bachelors degree from the University of Malta with a minimum grade of 2:1 (Hons), and/or a Masters degree, will be considered for entry to postgraduate research programmes.

Students who hold a Bachelor degree (Honours) from a recognised institution (including the University of Mauritius) will be considered for Postgraduate Diplomas and Masters degrees. Most taught Masters programmes require a minimum of an upper second class degree (2:1).

Students who hold the Licenciado/Professional Titulo from a recognised Mexican university with a promedio of at least 8 will be considered for Postgraduate Diplomas and Masters degrees.

Students who have completed a Maestria from a recognised institution will be considered for PhD study.

Applicants for postgraduate research programmes should hold a Bachelors degree, licence or Maîtrise and a Masters degree, with a score of 14/20 or 70% from a recognised institution to be considered. Applicants with lower grades than this may be considered on an individual basis.

Students with a good four year honours degree from a recognised university will be considered for postgraduate study at the University of Birmingham. PhD applications will be considered on an individual basis.

Applicants for postgraduate research programmes should hold a Bachelors degree and will usually be required to have completed a Masters degree, with 60-74% or higher for 2:1 equivalency from a recognised institution to be considered for entry. Applicants with lower grades than this may be considered on an individual basis.

Holders of a good Doctoraal from a recognised Dutch university with a minimum overall grade of 7 out of 10, and/or a good Masters degree, will be considered for entry to postgraduate research programmes.

Students who hold a Bachelor degree (minimum 4 years and/or level 400) from a recognised institution will be considered for Postgraduate Diplomas and Masters degrees. Most taught Masters programmes require a minimum of an upper second class degree (2.1) with a minimum GPA of at least 3.0/4.0 or 3.5/5.0

Applicants for postgraduate research programmes should hold a good Bachelors degree from a recognised institution with a minimum GPA of B/Very Good or 1.6-2.5 for a 2.1 equivalency, and will usually be required to have completed a good Masters, Mastergrad, Magister. Artium, Sivilingeniør, Candidatus realium or Candidatus philologiae degree to be considered for entry to postgraduate research programmes. Applicants with lower grades than this may be considered on an individual basis.

Applicants for postgraduate research programmes should hold a Bachelors degree and will usually be required to have completed a Masters degree, with a CGPA of 3.0/4 or higher for 2:1 equivalency from a recognised institution to be considered for entry. Applicants with lower grades than this may be considered on an individual basis.

Holders of a Bachelors degree from a recognised university in the Palestinian Territories will be considered for postgraduate study. Holders of Bachelors degree will normally be expected to have achieved a GPA of 3/4 or 80% for 2:1 equivalency or a GPA of 2.5/4 or 70% for 2:2 equivalency.

Holders of the Título de Licenciado /Título de (4-6 years) or an equivalent professional title from a recognised Paraguayan university may be considered for entry to a postgraduate degree programme. Grades of 4/5 or higher can be considered as UK 2.1 equivalent. The Título Intermedio is a 2-3 year degree and is equivalent to a HNC, it is not suitable for postgraduate entry but holders of this award could be considered for second year undergraduate entry or pre-Masters. Applicants for PhD level study will preferably hold a Título de Maestría / Magister or equivalent qualification, but holders of the Título/Grado de Licenciado/a with excellent grades can be considered.

Holders of the Licenciado, with at least 13/20 may be considered as UK 2.1 equivalent. The Grado de Bachiller is equivalent to an ordinary degree, so grades of 15+/20 are required. Applicants for PhD level study will preferably hold a Título de Maestría or equivalent qualification.

Holders of a good pre-2001 Magister from a recognised Polish university with a minimum overall grade of 4 out of 5, dobry ‘good’, and/or a good Swiadectwo Ukonczenia Studiów Podyplomowych (Certificate of Postgraduate Study) or post-2001 Magister from a recognised Polish university with a minimum overall grade of 4.5/4+ out of 5, dobry plus 'better than good', will be considered for entry to postgraduate research programmes.

Holders of a good Licenciado from a recognised university, or a Diploma de Estudos Superiores Especializados (DESE) from a recognised Polytechnic Institution, with a minimum overall grade of 16 out of 20, and/or a good Mestrado / Mestre (Masters) from a recognised university, will be considered for entry to postgraduate research programmes.

Applicants for postgraduate research programmes should hold a good Bachelors degree from a recognised Romanian Higher Education institution with a minimum overall grade of 8 out of 10, and will usually be required to have completed a Masters degree/Diploma de Master/Diploma de Studii Academice Postuniversitare (Postgraduate Diploma - Academic Studies) or Diploma de Studii Postuniversitare de Specializare (Postgraduate Diploma - Specialised Studies) to be considered for entry. Applicants with lower grades than this may be considered on an individual basis.

Holders of a good Диплом Специалиста (Specialist Diploma) or Диплом Магистра (Magistr) degree from recognised universities in Russia (minimum GPA of 4.0) will be considered for entry to taught postgraduate programmes/PhD study.

Students who hold a 4-year Bachelor degree with at least 16/20 or 70% will be considered for Postgraduate Diplomas and Masters degrees.

Students who hold a Maitrise, Diplome d'Etude Approfondies,Diplome d'Etude Superieures or Diplome d'Etude Superieures Specialisees will be considered for Postgraduate Diplomas and Masters degrees. A score of 14-15/20 or Bien from a well ranked institution is considered comparable to a UK 2.1, while a score of 12-13/20 or Assez Bien is considered comparable to a UK 2.2

Students who hold a Bachelor (Honours) degree from a recognised institution with a minimum GPA of 3.0/4.0 or 3.5/5.0 (or a score of 60-69% or B+) from a well ranked institution will be considered for most our Postgraduate Diplomas and Masters degrees with a 2:1 requirement.

Students holding a good Bachelors Honours degree will be considered for postgraduate study at Diploma or Masters level.

Holders of a good three-year Bakalár or pre-2002 Magister from a recognised Slovakian Higher Education institution with a minimum overall grade of 1.5, B, Vel’mi dobrý ‘very good’, and/or a good Inžinier or a post-2002 Magister from a recognised Slovakian Higher Education institution will be considered for entry to postgraduate research programmes.

Holders of a good Diploma o pridobljeni univerzitetni izobrazbi (Bachelors degree), Diplomant (Professionally oriented first degree), Univerzitetni diplomant (Academically oriented first degree) or Visoko Obrazovanja (until 1999) from a recognised Slovenian Higher Education institution with a minimum overall grade of 8.0 out of 10, and/or a good Diploma specializacija (Postgraduate Diploma) or Magister (Masters) will be considered for entry to postgraduate research programmes.

Students who hold a Bachelor Honours degree (also known as Baccalaureus Honores / Baccalaureus Cum Honoribus) from a recognised institution will be considered for Postgraduate Diplomas and Masters degrees. Most Masters programmes will require a second class upper (70%) or a distinction (75%).

Holders of a Masters degree will be considered for entry to postgraduate research programmes.

Holders of a Bachelor degree from a recognised South Korean institution (usually with the equivalent of a second class upper or a grade point average 3.0/4.0 or 3.2/4.5) will be considered for Masters programmes.

Holders of a good Masters degree from a recognised institution will be considered for PhD study on an individual basis.

Applicants for postgraduate research programmes should hold a Bachelors degree and will usually be required to have completed a Masters degree, with 7 out of 10 or higher for 2:1 equivalency from a recognised institution to be considered for entry. Applicants with lower grades than this may be considered on an individual basis.

Applicants for postgraduate research programmes should hold a Bachelors degree and will usually be required to have completed a Masters degree, with 60-74% or a CGPA 3.30/4.0 or higher for 2:1 equivalency from a recognised institution to be considered for entry. Applicants with lower grades than this may be considered on an individual basis.

Holders of a good Kandidatexamen (Bachelors degree) or Yrkesexamen (Professional Bachelors degree) from a recognised Swedish Higher Education institution with the majority of subjects with a grade of VG (Val godkänd), and/or a good Magisterexamen (Masters degree), International Masters degree or Licentiatexamen (comparable to a UK Mphil), will be considered for entry to postgraduate research programmes.

Holders of a good "PostGraduate Certificate" or "PostGraduate Diploma" or a Masters degree from a recognised Swiss higher education institution (with a minimum GPA of 5/6 or 8/10 or 2/5 (gut-bien-bene/good) for a 2.1 equivalence) may be considered for entry to postgraduate research programmes.

Applicants for postgraduate research programmes should hold a Bachelors degree and a Masters degree, with a GPA of 3.0/4.0, 3.5/5 or 75% from a recognised institution to be considered. Applicants with lower grades than this may be considered on an individual basis.

Holders of a good Bachelor degree (from 75% to 85% depending upon the university in Taiwan) from a recognised institution will be considered for postgraduate Masters study. Holders of a good Masters degree from a recognised institution will be considered for PhD study.

Students who hold a Bachelor degree from a recognised institution will be considered for Postgraduate Diplomas and Masters degrees. Most taught Masters programmes require a minimum of an upper second class degree (2.1) Students who have completed a Masters degree from a recognised institution will be considered for PhD study.

Holders of a good Masters degree from a recognised institution will be considered for entry to our postgraduate research programmes.

Holders of a good Masters degree or Mphil from a recognised university will be considered for entry to postgraduate research programmes.

Students with a Bachelors degree from the following universities may be considered for entry to postgraduate programmes:

Ateneo de Manila University - Quezon City
De La Salle University - Manila
University of Santo Tomas
University of the Philippines - Diliman

Students from all other institutions with a Bachelors and a Masters degree or relevant work experience may be considered for postgraduate programmes.

Grading Schemes

1-5 where 1 is the highest 2.1 = 1.75 2.2 = 2.25

Out of 4.0 where 4 is the highest 2.1 = 3.0 2.2 = 2.5

Letter grades and percentages 2.1 = B / 3.00 / 83% 2.2 = C+ / 2.5 / 77%

Holders of a postdoctoral qualification from a recognised institution will be considered for PhD study. Students may be considered for PhD study if they have a Masters from one of the above listed universities.

Holders of a Lisans Diplomasi with a minimum grade point average (GPA) of 3.0/4.0 from a recognised university will be considered for postgraduate study at Diploma or Masters level.

Holders of a Yuksek Diplomasi from a recognised university will be considered for PhD study.

Students who hold a Bachelor degree from a recognised institution will be considered for Postgraduate Diplomas and Masters degrees. Most Masters programmes will require a second class upper (2.1) or GPA of 3.5/5.0

Applicants for postgraduate research programmes should hold a good Bachelors degree / Диплом бакалавра (Dyplom Bakalavra), Диплом спеціаліста (Specialist Diploma) or a Dyplom Magistra from a recognised Ukrainian higher education institution with a minimum GPA of 4.0/5.0, 3.5/4, 8/12 or 80% or higher for 2:1 equivalence and will usually be required to have completed a good Masters degree to be considered for entry to postgraduate research programmes. Applicants with lower grades than this may be considered on an individual basis.

The University will consider students who hold an Honours degree from a recognised institution in the USA with a GPA of:

2.8 GPA (on a 4.0 scale) for entry to programmes with a 2:2 requirement
3.2 GPA (on a 4.0 scale) for entry to programmes with a 2:1 requirement

Please note that some subjects which are studied at postgraduate level in the USA, eg. Medicine and Law, are traditionally studied at undergraduate level in the UK.

Holders of the Magistr Diplomi (Master's degree) or Diplomi (Specialist Diploma), awarded by prestigious universities, who have attained high grades in their studies will be considered for postgraduate study. Holders of the Fanlari Nomzodi (Candidate of Science), where appropriate, will be considered for PhD study.

Holders of the Licenciatura/Título or an equivalent professional title from a recognised Venezuelan university may be considered for entry to a postgraduate degree programme. Scales of 1-5, 1-10 and 1-20 are used, an overall score of 70% or equivalent can be considered equivalent to a UK 2.1. Applicants for PhD level study will preferably hold a Maestria or equivalent qualification

Holders of a Bachelors degree from a recognised Vietnamese institution (usually achieved with the equivalent of a second class upper or a grade point average minimum GPA of 7.0 and above) will be considered for postgraduate study at Diploma or Masters level. Holders of a Masters degree (thac si) will be considered for entry to PhD programmes.

Students who hold a Masters degree with a minimum GPA of 3.5/5.0 or a mark of 2.0/2.5 (A) will be considered for Postgraduate Diplomas and Masters degrees.

Students who hold a good Bachelor Honours degree will be considered for Postgraduate Diplomas and Masters degrees.

International Students

English requirements are IELTS 7.0 with no less than 6.5 in any band or equivalent.

Social and Environmental Accounting

Accountability & sustainability, social accounting, carbon accounting, biodiversity accounting, ecological accounting (internal & external) for corporations, public sector, 3rd sector and activist/community groups Contact: Professor Ataur Belal, Professor Elena Giovannoni, Professor Tom Cuckston, Dr Melina Manochin

Sustainability Reporting and Sustainability-related Financial Disclosure Contact: Professor Nick Rowbottom

Financial Accounting and Reporting

The role, work undertaken and information used by investment analysts and fund managers Contact: Professor Shahed Imam, Dr Melina Manochin

Narrative reporting, digital reporting/XBRL, standardisation, Management Commentary Contact: Professor Nick Rowbottom

Corporate communication (in relation to corporate crises, climate change and carbon emissions). Textual analysis of reporting disclosures (analysts’ reports, credit rating agency reports, annual reports, including CEO tone and climate risk disclosure) Contact: Professor Shahed Imam, Dr Annika Beelitz

Management Accounting & Management Control

Design/implementation of management accounting / performance management and measurement systems in different contexts Contact: Professor Elena Giovannoni

Public sector, Not for Profit, NGO Accounting & Accountability

Accounting, accountability and control in the public and not for profit sectors Contact: Professor Ataur Belal, Dr Florian Gebreiter, Dr Ann-Christine Frandsen, Dr Melina Manochin

Accounting Education & Professionalisation

Recruitment, professional socialisation and social mobility at accountancy firms. Employability, social mobility and the effects of marketisation on higher education. Contact: Dr Florian Gebreiter, Dr Melina Manochin

Interdisciplinary Perspectives on Accounting

Accounting and calculative practices, Accounting as a valuing practice in contemporary/historical settings. Accounting and strategy. Accounting embodiments. Accounting in relation to time and space. Contact: Professor Tom Cuckston, Professor Elena Giovannoni, Dr Ann-Christine Frandsen

Information Systems, Analytics & Knowledge Management

Digital innovation and the adoption of emerging technologies (with an emphasis on how IT shapes user behaviour and organisational practice). Contact: Dr Shuyang Li

Doctoral researchers in Accounting are registered for a full time 3-year PhD or a part-time 6-year PhD. In the first year of the programme (first two years for those registered part-time) students are required to take and successfully complete 60 credits of core Research Methods modules.

Those researchers using more qualitative methodologies will take modules from the MA Social Research programme. They are also recommended to take Advanced Training Modules from the MA Social Research Programme as appropriate to their research and training needs. Depending on their needs and accredited prior learning and subject to supervisory approval doctoral researchers can substitute 20 credits of the introductory MA Social research modules for Advanced Training Modules.

Those researchers employing quantitative methodologies are required to take Econometrics with Financial Applications module from the Department of Economics (30 credit module). They also need to take at least one of the existing MSc Investments and MSc International Accounting and Finance courses and one other module to successfully complete 60 credits of study. The MSc module and one other appropriate M or D level module should be chosen in agreement with the doctorial researcher’s supervisor, as appropriate for the their research topic. Modules available include: Financial Modelling and Forecasting Techniques (20 credits), Empirical Topics in Accounting and Finance (20 credits) and Quantitative Methods in Finance (10 credits). Doctoral researchers are also recommended to take Advanced Training Modules from the MA Social Research Programme or other modules (e.g. Qualitative Methods) as appropriate to their research and training needs.

By the end of their first year all doctoral students in Accounting will have completed an 8,000 word research proposal that they will present and be evaluated on at the first annual review. This forms the basis for supervised research over the remaining two years of the programme and the production of an 80,000 word thesis.

Career prospects

Recent PhD graduates from Birmingham Business School are working in central banks, Government departments, a variety of financial institutions, accountancy firms, supranational organisations and multinational corporations. Many of our PhD graduates also go on to forge successful academic careers in other top Universities.

Doctoral Research career assistance

The University of Birmingham has invested heavily in careers and employability support. The Careers Team have been praised for enhanced developments within their team and for adopting a model of integrated employability and internship support; something that has been rolled out and implemented across all Schools and Colleges at the University.

Doctoral researchers at Birmingham Business School benefit from its own well qualified dedicated Careers Team to support students with employment opportunities, work placements, internships and how to succeed at interview. In addition, a range of career management, personal development and employer events are run each year by the Careers in Business Team to help you make the most of the opportunities available.

The University also has dedicated careers advisors for international students who run workshops and networking opportunities with potential employers. These are especially popular with international postgraduate researchers.

Online chat events

Accounting and Finance Thesis Topics

This page provides a comprehensive list of accounting and finance thesis topics designed to assist students in selecting an impactful subject for their thesis. Whether you are pursuing undergraduate, graduate, or postgraduate studies, the diverse array of topics presented here covers a broad spectrum of specialties within the field of accounting and finance. From traditional areas like audit and taxation to emerging fields like fintech and behavioral finance, this collection aims to cater to a variety of research interests and academic requirements. Each category is meticulously curated to inspire innovative thinking and encourage a deeper exploration of both established and contemporary issues in the discipline.

600 Accounting and Finance Thesis Topics

Academic Writing, Editing, Proofreading, And Problem Solving Services

Get 10% off with 24start discount code, browse accounting and finance thesis topics:.

Accounting Thesis Topics
Audit Thesis Topics
Banking Thesis Topics
Behavioral Finance Thesis Topics
Capital Markets Thesis Topics
Corporate Finance Thesis Topics
Corporate Governance Thesis Topics
Finance Thesis Topics
Financial Economics Thesis Topics
Financial Management Thesis Topics
Fintech Thesis Topics
Insurance Thesis Topics
International Finance Thesis Topics
Investment Thesis Topics
Management Accounting Thesis Topics
Personal Finance Thesis Topics
Public Finance Thesis Topics
Quantitative Finance Thesis Topics
Risk Management Thesis Topics
Taxation Thesis Topics

1. Accounting Thesis Topics

The impact of artificial intelligence on financial reporting and compliance.
Blockchain technology in accounting: disrupting traditional processes.
The role of ethical leadership in promoting sustainable accounting practices.
Comparative analysis of global accounting standards post-IFRS adoption.
Cultural influences on multinational accounting practices.
The future of green accounting in corporate sustainability initiatives.
Digital currencies and their accounting implications within multinational corporations.
The efficacy of automated accounting systems in small to medium enterprises.
Forensic accounting as a tool against cyber financial fraud.
Tax strategy and accounting ethics in the digital age.
Non-profit accounting challenges in a post-pandemic world.
Gig economy impacts on financial reporting and tax obligations.
Continuous auditing in real-time financial data environments.
Ethical conflicts in accounting decisions: a case study analysis.
The integration of blockchain for transparency in financial auditing.
Strategic management accounting techniques in agile organizations.
Predictive analytics in accounting and its impact on business strategy.
Cost management innovations in healthcare accounting.
Regulatory impacts on financial disclosures and corporate accounting.
Innovative financial planning tools for startup sustainability.
The role of environmental, social, and governance (ESG) criteria in financial decision-making.
Public sector accountability and accounting reforms.
Big data analytics in financial statement analysis.
Adapting accounting frameworks for emerging markets.
The dynamics of accounting professionalism and ethical standards.
Real-time financial reporting: challenges and advantages.
Mergers and acquisitions: accounting for corporate restructuring.
Artificial intelligence in audit operations: reshaping traditional frameworks.
Corporate sustainability reporting: critical analysis of current practices.
Tax evasion strategies and their impact on international accounting standards.

2. Audit Thesis Topics

The effectiveness of continuous auditing in detecting and preventing fraud.
Implementing a risk-based auditing framework in emerging markets.
Enhancing corporate governance with robust audit committee functions.
The comparative reliability of external audits versus internal controls.
The impact of the latest regulatory frameworks on auditing standards.
Ensuring auditor independence in a complex corporate milieu.
Blockchain applications in enhancing audit trail transparency.
Strategies for cybersecurity audits in financial institutions.
Cultural impacts on audit practices in global organizations.
The future of auditing: integrating real-time data analytics.
The relationship between audit quality and investment decisions.
Leveraging machine learning for enhanced audit precision.
Auditing ethics in the face of financial technology innovations.
The role of internal audits in reinforcing cybersecurity measures.
Auditing challenges in decentralized platforms using blockchain technology.
Comparative study of traditional and modern audit methodologies.
The impact of data privacy regulations on audit practices globally.
Developing effective audit strategies for cloud-based accounting systems.
The role of audits in enhancing business resilience during economic downturns.
Fraud detection techniques in an AI-driven audit environment.
The effectiveness of environmental auditing in promoting corporate sustainability.
Auditing for non-financial information: challenges and methodologies.
Enhancing the transparency of public sector audits to improve trust.
Implementing forensic auditing techniques in corporate fraud detection.
The evolution of auditing standards in response to global financial crises.
The role of technology in transforming audit documentation and reporting.
Impact of auditor-client relationships on audit quality.
Strategies for overcoming challenges in cross-border audit practices.
Auditing supply chain operations for financial integrity and sustainability.
The future of regulatory audits in a dynamically changing global market.

3. Banking Thesis Topics

The future of digital banking post-COVID-19.
Analyzing the impact of blockchain technology on international banking transactions.
The role of central banks in managing digital currency implementations.
Sustainable banking practices: integrating ESG factors into bank operations.
The evolution of consumer banking behavior influenced by mobile technologies.
Cybersecurity strategies in banking: preventing breaches in a digital age.
The effectiveness of monetary policy in digital banking ecosystems.
Banking regulations and their impact on global economic stability.
Fintech innovations and their integration into traditional banking systems.
The impact of banking deserts on rural economic development.
Artificial intelligence in banking: reshaping customer service and risk management.
The role of ethical banking in promoting financial inclusion.
Impact of Brexit on UK banking: challenges and opportunities.
Stress testing in banks: approaches and implications for financial stability.
Consumer data protection in online banking: challenges and solutions.
The influence of microfinancing on developing economies.
The impact of interest rate changes on banking profitability.
Role of banking in supporting sustainable energy financing.
Technological disruptions in banking: a threat or an opportunity?
The effect of global banking regulations on emerging market economies.
Strategies for managing credit risk in post-pandemic recovery phases.
The growing role of Islamic banking in the global finance sector.
The impact of non-traditional banking platforms on financial services.
Data analytics in banking: enhancing decision-making processes.
Cross-border banking challenges in a globalized economy.
The future of branchless banking: implications for customer engagement.
Banking transparency and its effects on consumer trust.
The role of banks in facilitating international trade.
Innovations in mortgage banking and their impact on housing markets.
The effects of banking consolidation on competition and service delivery.

4. Behavioral Finance Thesis Topics

The psychological effects of financial losses on investment behavior.
Behavioral biases in financial decision-making: a case study of stock market investors.
The impact of social media on investor behavior and market outcomes.
Cognitive dissonance and its effect on personal financial planning.
The role of emotional intelligence in financial trading success.
Exploring the herding behavior in cryptocurrency markets.
Behavioral finance strategies to mitigate impulse spending.
The influence of cultural factors on investment decisions.
Psychological factors driving risk tolerance among millennials.
The effect of behavioral finance education on individual investment choices.
Overconfidence and trading: an analysis of its impact on stock returns.
Decision-making processes under financial stress: a behavioral perspective.
The role of behavioral factors in the success of financial advisement.
The impact of behavioral insights on retirement savings plans.
Anchoring bias in financial forecasting and market predictions.
The role of optimism and pessimism in financial markets.
Behavioral finance and its role in shaping sustainable investing.
Understanding the gap between perceived and actual financial knowledge.
Behavioral interventions to improve financial literacy.
The influence of personality traits on financial decision-making.
Behavioral economics: redesigning financial products for better decision outcomes.
The effectiveness of nudge theory in personal finance management.
The impact of financial anxiety on decision-making efficiency.
The behavioral aspects of financial negotiation.
Market sentiment analysis: behavioral finance in algorithmic trading.
The psychological impact of financial news on market movements.
Behavioral finance insights into crowd-funding behaviors.
Ethical considerations in behavioral finance research.
The influence of age and life stage on financial risk-taking.
Behavioral finance in corporate decision-making: case studies of strategic financial planning.

5. Capital Markets Thesis Topics

The future trajectory of global capital markets in the post-pandemic era.
Impact of quantitative easing on emerging market economies.
The role of technology in enhancing liquidity in capital markets.
Analysis of market efficiency in different economic cycles.
The effects of political instability on capital market performance.
Environmental, Social, and Governance (ESG) criteria and their impact on capital market trends.
Cryptocurrency as an emerging asset class in capital markets.
The role of sovereign wealth funds in global capital markets.
Algorithmic trading and its influence on market dynamics.
The impact of international sanctions on capital markets.
High-frequency trading: market benefits and systemic risks.
The role of capital markets in financing green energy initiatives.
Impact of fintech on traditional capital market structures.
Corporate bond markets and their responsiveness to economic changes.
The influence of central bank policies on capital market stability.
Market anomalies and behavioral economics: exploring the deviations from market efficiency.
The role of investor sentiment in capital market fluctuations.
Crowdfunding as an alternative financing mechanism in capital markets.
Regulatory challenges facing capital markets in developing countries.
The future of securitization post-global financial crisis.
Derivatives markets and their role in risk management.
The impact of technology IPOs on market perceptions.
Venture capital and its influence on market innovation.
Corporate governance and its effect on equity prices.
The role of market makers in maintaining market stability.
Ethical investing and its traction in the capital market.
The impact of demographic shifts on investment trends.
The interplay between macroeconomic policies and capital market growth.
Leveraging machine learning for capital market predictions.
The role of media in shaping public perceptions of capital markets.

6. Corporate Finance Thesis Topics

The impact of global economic shifts on corporate financing strategies.
Analyzing the role of corporate finance in driving sustainable business practices.
The influence of digital transformation on corporate financial management.
Risk management in corporate finance during uncertain economic times.
The effects of corporate financial restructuring on shareholder value.
Financing innovation: How corporations fund new technology investments.
The role of private equity in corporate finance.
Strategies for managing corporate debt in a fluctuating interest rate environment.
Impact of mergers and acquisitions on corporate financial health.
ESG (Environmental, Social, and Governance) factors in corporate finance decisions.
The future of corporate finance in the era of blockchain and cryptocurrencies.
The role of financial analytics in optimizing corporate investment decisions.
Corporate finance challenges in emerging markets.
Venture capital and its impact on corporate growth.
Corporate financial transparency and its effect on investor relations.
The role of CFOs in navigating new global tax laws.
Financial technology innovations and their implications for corporate finance.
The impact of international trade agreements on corporate financing.
Corporate finance strategies in the healthcare sector.
The influence of shareholder activism on corporate financial policies.
The future of corporate banking relationships.
Capital allocation decisions in multinational corporations.
The role of artificial intelligence in financial forecasting and budgeting.
The impact of demographic changes on corporate finance strategies.
Managing financial risks associated with climate change.
The role of corporate finance in business model innovation.
Financing strategies for startups versus established firms.
The effect of corporate culture on financial decision-making.
Corporate governance and its influence on financial risk management.
The evolving landscape of securities regulations and its impact on corporate finance.

7. Corporate Governance Thesis Topics

The impact of governance structures on corporate sustainability and responsibility.
Board diversity and its effect on corporate decision-making processes.
Corporate governance mechanisms to combat corruption and enhance transparency.
The role of stakeholder engagement in shaping governance practices.
Analyzing the effectiveness of corporate governance codes across different jurisdictions.
The influence of technology on corporate governance practices.
Governance challenges in family-owned businesses.
The impact of corporate governance on firm performance during economic crises.
Shareholder rights and their enforcement in emerging market economies.
The future of corporate governance in the digital economy.
The role of ethics in corporate governance.
Corporate governance and risk management: interlinkages and impacts.
The effects of regulatory changes on corporate governance standards.
ESG integration in corporate governance.
The role of internal audits in strengthening corporate governance.
Corporate governance in non-profit organizations.
The influence of activist investors on corporate governance reforms.
The effectiveness of whistleblower policies in corporate governance.
Cybersecurity governance in large corporations.
Succession planning and governance in large enterprises.
The impact of international governance standards on local practices.
The role of governance in preventing financial fraud.
Corporate governance in the fintech industry.
The relationship between corporate governance and corporate social responsibility.
The impact of global economic policies on corporate governance.
Data privacy and security: Governance challenges in the information era.
The role of governance in managing corporate crises.
The impact of leadership styles on corporate governance effectiveness.
Corporate governance and its role in enhancing business competitiveness.
The evolving role of board committees in strategic decision-making.

8. Finance Thesis Topics

Financial implications of global climate change initiatives.
The future of financial markets in the face of geopolitical uncertainties.
The impact of microfinance on poverty alleviation in developing countries.
Cryptocurrency: emerging financial technology and its regulatory challenges.
The role of financial institutions in fostering economic resilience.
Innovations in financial products for an aging global population.
The impact of digital wallets on traditional banking systems.
Financial literacy and its role in promoting socio-economic equality.
The effect of fintech on the global remittance landscape.
Risk management strategies in finance post-global financial crisis.
The influence of behavioral finance on investment strategies.
The evolving role of central banks in digital currency markets.
Financing sustainable urban development.
The impact of artificial intelligence on personal finance management.
Peer-to-peer lending and its effect on traditional credit markets.
The role of finance in facilitating international trade and development.
The implications of Brexit on European financial markets.
Financial derivatives and their role in modern economies.
The effects of sanctions on financial transactions and economic stability.
The future of investment banking in a technology-driven world.
Financial models for predicting economic downturns.
The impact of financial education on consumer behavior.
Securitization of assets: benefits and risks.
The role of financial services in disaster recovery and resilience.
Emerging trends in global investment patterns.
Financial strategies for managing corporate mergers and acquisitions.
The influence of cultural factors on financial systems and practices.
The effectiveness of financial sanctions as a geopolitical tool.
The future of financial privacy in an interconnected world.
The role of finance in promoting renewable energy investments.

9. Financial Economics Thesis Topics

The economic impact of quantitative easing in developed versus emerging markets.
The implications of negative interest rates for global economies.
Economic predictors of financial market behavior in crisis periods.
The relationship between government debt and economic growth.
Economic consequences of income inequality on national financial stability.
The effects of consumer confidence on economic recovery.
The role of economic policy in shaping housing market dynamics.
The impact of global trade wars on financial economics.
The influence of demographic shifts on economic policy and financial markets.
Macroeconomic factors influencing cryptocurrency adoption.
The role of economic theory in developing financial regulation.
The impact of tourism economics on national financial health.
Economic strategies for combating hyperinflation.
The role of sovereign wealth funds in global economic stability.
Economic analyses of environmental and resource economics.
The implications of fintech on traditional economic models.
Economic impacts of global pandemic responses by governments.
The future of labor markets in a digitally transforming economy.
Economic considerations in renewable energy finance.
The economics of privacy and data security in financial transactions.
The role of international economic organizations in financial regulation.
Economic effects of technological innovation on traditional industries.
The impact of economic sanctions on international relations and finance.
The role of consumer spending in economic recovery phases.
Economic policies for addressing wealth gaps.
The economic impact of climate change on financial sectors.
The role of economic research in crafting sustainable development goals.
The economics of health and its impact on national economies.
Global economic trends and their implications for financial forecasting.
The relationship between educational economics and workforce development.

10. Financial Management Thesis Topics

The strategic role of financial management in corporate sustainability.
Impact of global financial regulations on corporate financial management.
Financial management techniques for optimizing supply chain operations.
The role of financial management in crisis recovery and resilience.
Emerging technologies in financial management systems.
The impact of corporate social responsibility on financial management strategies.
Financial planning for long-term business growth in volatile markets.
The influence of global economic conditions on financial management practices.
Financial management challenges in the nonprofit sector.
The role of financial management in mergers and acquisitions.
The impact of digital currencies on corporate financial management.
Financial risk management strategies in an era of global uncertainty.
The role of financial management in enhancing operational efficiency.
Financial management best practices in the tech industry.
The impact of consumer behavior trends on financial management.
Financial management in the healthcare sector: Challenges and strategies.
The influence of artificial intelligence on financial decision-making processes.
Financial management strategies for small and medium-sized enterprises (SMEs).
The role of financial management in international expansion.
Ethical considerations in financial management practices.
Financial management in the energy sector: challenges and innovations.
Financial strategies for managing environmental risks.
The role of financial management in startup success and sustainability.
The impact of financial transparency on corporate governance.
Financial management and investor relations: integrating strategic communication.
The role of financial management in educational institutions.
Managing financial instability in emerging markets.
Financial management practices in the gig economy.
The role of financial managers in driving business model innovations.
Financial management tools for effective capital allocation.

11. Fintech Thesis Topics

The impact of blockchain on global payment systems.
Regulation challenges for fintech innovations: A cross-country analysis.
The role of fintech in democratizing access to financial services.
Machine learning and artificial intelligence in predictive financial modeling.
The evolution of peer-to-peer lending platforms and their impact on traditional banking.
Cryptocurrency adoption: consumer behavior and market dynamics.
The future of robo-advisors in personal finance management.
The impact of mobile banking on financial inclusion in developing countries.
Fintech solutions for microfinance: scalability and sustainability issues.
Data privacy and security challenges in fintech applications.
The role of fintech in enhancing cybersecurity in financial transactions.
The impact of fintech on traditional banking employment.
Regulatory technology (RegTech) for compliance management: trends and challenges.
Fintech and its role in combating financial crime and money laundering.
The influence of fintech on the insurance industry: insurtech innovations.
Fintech investments: market trends and future prospects.
The role of big data analytics in fintech.
Digital wallets and the future of consumer spending behavior.
Impact of fintech on wealth management and investment strategies.
Challenges and opportunities of implementing distributed ledger technology in financial services.
Consumer trust and fintech: building relationships in a digital age.
The evolution of payment gateways: fintech at the forefront.
Fintech’s impact on cross-border payments and remittances.
The role of fintech in the development of smart contracts.
The influence of fintech on financial market transparency.
Fintech as a driver for financial sector innovation in emerging markets.
The impact of artificial intelligence on risk assessment in fintech.
Fintech and financial stability: an analysis of systemic risks.
The role of fintech in streamlining government and public sector finance.
Ethical considerations in fintech: balancing innovation with consumer protection.

12. Insurance Thesis Topics

The future of insurance in the age of climate change.
The impact of artificial intelligence on underwriting and risk management.
Cyber risk insurance: emerging challenges and opportunities.
The role of insurance in managing public health crises.
Innovations in health insurance: technology-driven approaches to coverage.
The evolution of automotive insurance in the era of autonomous vehicles.
Insurance fraud detection using big data analytics.
Regulatory challenges in the global insurance market.
The influence of behavioral economics on insurance product design.
The role of reinsurance in stabilizing insurance markets.
Insurance and financial inclusion: strategies for reaching underserved communities.
The impact of technological advancements on insurance pricing models.
The role of insurance in disaster risk reduction and management.
Customer data management in the insurance industry: privacy versus personalization.
The future of life insurance: adapting to demographic shifts.
The integration of IoT devices in home insurance policies.
Blockchain applications in the insurance industry.
The impact of social media on insurance marketing and customer engagement.
Insurance as a tool for sustainable business practices.
The role of insurance companies in promoting corporate social responsibility.
The challenges of health insurance in a post-pandemic world.
Emerging risks and insurance: addressing the needs of the gig economy.
The role of insurance in mitigating financial risks associated with sports and entertainment.
Ethical challenges in insurance: discrimination in risk assessment.
The impact of global political instability on the insurance sector.
Insurance products tailored for the elderly: opportunities and challenges.
The role of insurance in fostering innovation in the construction industry.
Insurance and climate resilience: protecting vulnerable communities.
The evolving landscape of travel insurance amid global uncertainties.
The role of insurance in the transition to renewable energy sources.

13. International Finance Thesis Topics

The impact of currency fluctuations on international trade.
Strategies for managing foreign exchange risk in multinational corporations.
The effects of global economic sanctions on financial markets.
The role of international financial institutions in economic development.
Cross-border mergers and acquisitions: challenges and opportunities.
The influence of geopolitical tensions on global financial stability.
International tax planning and its implications for global investment.
The future of international financial regulation in a post-Brexit Europe.
The impact of emerging markets on global finance.
Foreign direct investment trends and their economic impacts.
The role of sovereign wealth funds in international finance.
The challenges of implementing international accounting standards.
The impact of international remittances on developing economies.
The role of digital currencies in reshaping international finance.
The effects of protectionist trade policies on global finance.
International financial market trends and their implications for investors.
The role of expatriate remittances in national economic stability.
The impact of international trade agreements on financial services.
Global risk management strategies in the finance sector.
The role of green finance in promoting sustainable development.
The impact of international environmental policies on financial strategies.
The future of global banking in the context of rising nationalism.
The role of international finance in disaster recovery and resilience.
The influence of international finance on poverty reduction strategies.
Strategies for financing international healthcare initiatives.
The evolving role of Islamic finance in the global market.
The impact of fintech on international banking and finance.
Challenges in financing international infrastructure projects.
The role of international finance in climate change mitigation.
Ethical considerations in international finance: fostering global financial integrity.

14. Investment Thesis Topics

The role of ESG criteria in investment decision-making.
The impact of technological innovation on investment strategies.
Market reaction to unexpected global events and its effect on investment portfolios.
Behavioral biases in investment: a study of market anomalies.
The future of real estate investment in a fluctuating economic landscape.
The role of quantitative analysis in portfolio management.
The impact of demographic changes on investment trends.
Strategies for sustainable and responsible investing.
The influence of regulatory changes on investment strategies.
The role of artificial intelligence in enhancing investment decisions.
Cryptocurrency investment: risks and opportunities.
The impact of global trade tensions on investment strategies.
Investment strategies for low interest rate environments.
The role of crowdfunding in the investment landscape.
The impact of social media on investor sentiment and stock prices.
The effectiveness of passive versus active investment strategies.
The role of venture capital in driving technological innovation.
The future of bond markets in a changing economic context.
The role of international investments in diversifying portfolios.
Impact of inflation expectations on investment decisions.
The evolving landscape of commodity investments.
Investment opportunities in emerging markets.
The impact of fiscal policy changes on investment strategies.
The role of hedge funds in the current financial market.
The influence of central bank policies on investment strategies.
The role of pension funds in the global investment market.
Ethical investing: balancing profit and principles.
The future of investments in renewable energy.
The impact of political stability on foreign investments.
The role of technology in asset management and valuation.

15. Management Accounting Thesis Topics

The role of management accounting in strategic decision-making.
Cost management strategies in the era of global supply chain disruptions.
The impact of digital transformation on management accounting practices.
The role of management accounting in environmental sustainability.
Performance measurement and management in diverse organizational settings.
Risk management strategies in management accounting.
The evolving role of management accountants in corporate governance.
The impact of regulatory changes on management accounting.
The role of management accounting in healthcare cost containment.
The influence of management accounting on operational efficiency.
Management accounting practices in nonprofit organizations.
The role of cost analysis in pricing strategies.
The impact of technological advancements on budgeting and forecasting.
The effectiveness of management accounting tools in project management.
The role of management accounting in mergers and acquisitions.
The impact of cultural differences on management accounting systems.
The role of management accounting in enhancing business resilience.
The influence of management accounting on business model innovation.
Management accounting in the digital economy: challenges and opportunities.
Strategic cost management for competitive advantage.
The role of management accounting in supply chain optimization.
The future of management accounting in the context of AI and automation.
The impact of financial technology on management accounting.
The role of management accounting in crisis management and recovery.
Performance metrics and their impact on organizational success.
The role of management accounting in supporting sustainable practices.
The impact of global economic conditions on management accounting.
The role of predictive analytics in management accounting.
The effectiveness of internal controls in management accounting.
The role of management accounting in international business expansion.

16. Personal Finance Thesis Topics

The impact of financial technology on personal savings strategies.
Behavioral insights into personal debt management.
The role of personal finance education in shaping financial literacy.
The influence of economic downturns on personal investment choices.
Retirement planning: trends and strategies in the current economic climate.
The effectiveness of digital tools in personal budgeting and financial planning.
Analyzing the gender gap in personal finance management.
The impact of cultural factors on personal saving and spending habits.
Personal finance challenges for the gig economy workers.
The role of personal finance in achieving long-term financial security.
Cryptocurrency as a personal investment: risks and rewards.
The impact of peer-to-peer lending platforms on personal finance.
The influence of social media on personal financial decisions.
Ethical considerations in personal financial advice.
The evolution of consumer credit markets and its impact on personal finance.
Strategies for managing personal financial risk.
The role of emergency funds in personal financial planning.
The impact of student loans on financial planning for millennials.
Personal finance strategies for different life stages.
The effect of inflation on personal savings and investment strategies.
The future of personal finance in the age of AI and automation.
The role of insurance in personal financial planning.
The impact of tax laws changes on personal finance strategies.
The psychology of spending: understanding consumer behavior.
Personal financial planning for expatriates: strategies and challenges.
The role of estate planning in personal finance.
Impact of healthcare costs on personal financial stability.
The role of financial advisors in the era of self-directed financial planning.
Financial planning for sustainable living: integrating environmental considerations.
The challenges and opportunities in personal wealth building.

17. Public Finance Thesis Topics

The role of public finance in addressing income inequality.
Fiscal policies for sustainable economic growth.
The impact of taxation on small businesses.
Public finance management in times of economic crisis.
The role of government spending in stimulating economic development.
Strategies for managing national debt.
The effectiveness of public welfare programs.
The challenges of healthcare financing in public sectors.
The impact of international aid on public finance.
Public finance strategies for environmental conservation.
The role of public finance in urban development.
Tax evasion and its implications for public finance.
The impact of public finance on education quality and access.
Financing public infrastructure: challenges and solutions.
The role of public finance in disaster management.
The effectiveness of fiscal decentralization.
Public finance reforms and their impact on service delivery.
The challenges of pension financing in the public sector.
The impact of political stability on public financial management.
Public-private partnerships: financial implications and models.
The role of transparency in public finance.
The impact of corruption on public financial management.
Financing renewable energy projects through public funds.
The role of public finance in health care reform.
The effectiveness of government subsidies in promoting economic sectors.
The challenges of financing sustainable transportation systems.
The impact of demographic changes on public finance.
The role of digital technologies in improving public finance management.
The global trends in public finance and their implications for domestic policy.
The impact of climate change on public financial strategies.

18. Quantitative Finance Thesis Topics

The application of machine learning algorithms in predicting stock market trends.
The role of quantitative methods in risk management.
Developing advanced models for credit risk assessment.
The impact of high-frequency trading on market stability.
The use of big data analytics in portfolio management.
Quantitative approaches to asset pricing in volatile markets.
The effectiveness of quantitative strategies in hedge funds.
The role of algorithmic trading in enhancing market efficiency.
Quantitative models for predicting bond market movements.
The impact of quantitative finance on regulatory compliance.
The application of blockchain technology in quantitative finance.
The challenges of quantitative finance in cryptocurrency markets.
The integration of environmental, social, and governance (ESG) factors in quantitative analysis.
The role of quantitative finance in private equity valuations.
Developing quantitative approaches for derivatives pricing.
The impact of quantitative finance techniques on financial advising.
Quantitative methods for assessing market liquidity.
The role of sentiment analysis in quantitative finance.
Quantitative trading strategies for commodities markets.
The application of game theory in financial strategy.
Quantitative finance and its role in insurance underwriting.
The impact of geopolitical events on quantitative financial models.
The use of quantitative finance in forecasting economic downturns.
Machine learning models for real estate investment analysis.
Quantitative finance techniques in sports betting markets.
The impact of artificial intelligence on financial market predictions.
Quantitative methods for managing currency exchange risks.
The role of quantitative finance in managing pension fund assets.
The effectiveness of quantitative models in emerging financial markets.
The future of quantitative finance in a globally interconnected economy.

19. Risk Management Thesis Topics

The role of risk management in enhancing corporate resilience.
Cybersecurity risks in financial institutions: management strategies.
The impact of climate change on risk management in insurance.
Risk management techniques in the fintech sector.
The effectiveness of enterprise risk management (ERM) frameworks.
Risk management in global supply chains.
The role of risk management in sustainable business practices.
Financial risks associated with political instability.
The challenges of operational risk management in complex organizations.
Risk management strategies for digital transformation projects.
The impact of regulatory changes on risk management practices.
Risk assessment techniques for investment in volatile markets.
The role of data analytics in risk identification and mitigation.
Risk management considerations in mergers and acquisitions.
The impact of reputation risk on corporate strategy.
Risk management in the healthcare industry.
The challenges of risk management in the energy sector.
The role of risk management in nonprofit organizations.
Implementing risk management in public sector entities.
The future of risk management in the context of AI advancements.
Credit risk management in banking post-global financial crisis.
Risk management strategies for emerging technologies.
The role of psychological factors in risk management decision-making.
Legal risks in international business operations.
The impact of cultural differences on risk management strategies.
Environmental risk management and corporate responsibility.
Risk management techniques for protecting intellectual property.
The role of insurance in comprehensive risk management.
The challenges of liquidity risk management in financial markets.
The future of risk management education and training.

20. Taxation Thesis Topics

The impact of digital economy on global taxation frameworks.
Tax policy as a tool for economic recovery post-pandemic.
The effectiveness of tax incentives in promoting renewable energy investments.
The role of taxation in addressing wealth inequality.
International tax competition and its implications for global economic stability.
The challenges of implementing value-added tax (VAT) in developing countries.
Tax evasion and its impact on national economies.
The role of tax policy in encouraging corporate social responsibility.
The impact of tax reforms on small and medium-sized enterprises.
Comparative analysis of progressive versus flat tax systems.
The effectiveness of digital services taxes in the global economy.
The role of taxation in sustainable development goals.
Taxation strategies for digital currencies and blockchain transactions.
The impact of tax policies on consumer behavior.
The role of taxation in healthcare financing.
Tax compliance challenges in the gig economy.
The implications of tax havens on international relations.
The role of automated systems in improving tax collection efficiency.
Taxation and its impact on foreign direct investment flows.
The future of estate taxes and their role in wealth distribution.
Taxation of e-commerce transactions.
The impact of international tax treaties on cross-border investments.
The role of taxation in the informal economy.
The challenges of carbon taxes in combating climate change.
The role of tax audits in enhancing fiscal transparency.
The impact of tax policies on retirement planning.
Taxation challenges in the pharmaceutical industry.
The role of taxation in funding public education.
The impact of taxation on agricultural development.
The future of consumption taxes in an increasingly digital world.

This comprehensive list of accounting and finance thesis topics has been curated to reflect the latest challenges and emerging trends within the field. Whether you are exploring traditional areas like taxation and corporate finance or delving into the evolving realms of fintech and international finance, these topics are designed to provide a robust foundation for your thesis research. Each category is intended to spark innovative thinking and encourage a deep exploration of issues that are pivotal to the current and future landscape of accounting and finance. By selecting a topic from this extensive collection, students can ensure their research is relevant, timely, and contributes meaningfully to their academic and professional growth in the field of accounting and finance.

The Range of Accounting and Finance Thesis Topics

Accounting and finance stand as critical pillars in the modern economic and corporate world, guiding everything from daily business operations to global financial strategies. The study of these disciplines is not just about learning to balance books or manage corporate assets; it’s about understanding the forces that drive economic activities and shape financial landscapes. Research in accounting and finance is paramount as it provides the empirical evidence needed to develop robust financial models, innovative management practices, and effective regulatory policies. The relevance of accounting and finance thesis topics is thus foundational to nurturing informed, adept professionals capable of navigating the complexities of financial markets and addressing the challenges of economic flux.

Current Issues in Accounting and Finance

Globalization and Regulatory Complexity : As businesses operate across borders, the complexity of regulatory compliance increases. Researchers are tasked with exploring the implications of global regulatory frameworks and their synchronization, or lack thereof, which affects multinational corporations and global financial stability.
Technological Disruptions : The rapid integration of technologies such as blockchain, AI, and machine learning in financial operations presents both opportunities and challenges. Studies focus on their impacts on financial privacy, security, and new types of financial crime, as well as their potential to improve efficiency and transparency.
Ethical and Sustainability Challenges : With rising concerns over corporate responsibility and sustainable development, research is increasingly focusing on how financial practices can be aligned with ethical standards and sustainability goals. This includes studies on green financing, ethical investing, and the financial implications of corporate sustainability initiatives.

Recent Trends in Accounting and Finance

Automation and Data Analytics : The adoption of advanced data analytics and automation tools is transforming traditional accounting tasks. Research topics explore the impact of these technologies on workflow efficiencies, data accuracy, and strategic decision-making within financial departments.
Sustainable Finance : As the demand for environmentally and socially responsible investment options grows, there is an increasing focus on how financial markets can support ESG principles. Researchers examine the integration of sustainability into financial analysis and decision-making processes.
Fintech Innovations : The emergence of fintech and its components like mobile payments, peer-to-peer lending, and cryptocurrencies are reshaping the financial services industry. Theses may focus on the regulatory challenges, market dynamics, and consumer behavior influenced by these innovations.

Future Directions in Accounting and Finance

Digital Transformation : Future research will likely delve deeper into the consequences and potentials of continued digital transformation in finance, such as the widespread adoption of internet of things (IoT) technologies and further advancements in AI for automated trading and personal finance management.
Predictive Finance and AI : With AI’s increasing capability to predict financial outcomes, future topics could include the development of AI-driven models for credit scoring, risk management, and investment strategies, emphasizing their accuracy, ethical considerations, and regulatory needs.
Sustainability and Finance : An emerging research frontier is the intersection of finance with global sustainability challenges. Potential topics include the financing of climate change initiatives, the role of financial institutions in promoting sustainable practices, and the creation of innovative financial products that support sustainable economic growth.

The breadth of accounting and finance thesis topics is indicative of the field’s extensive scope and its significant impact on societal and economic frameworks. Continued research is essential for advancing theoretical foundations and developing practical applications that address both current challenges and future opportunities. This ongoing academic inquiry is crucial for fostering a financial landscape that is not only robust and dynamic but also ethical and sustainable, ensuring that the field of accounting and finance remains at the forefront of economic innovation and societal advancement.

iResearchNet’s Thesis Writing Services

At iResearchNet, we understand the unique challenges and pressures that come with academic thesis writing. Our custom thesis writing services are designed to be a valuable resource for students who are striving for excellence in their academic endeavors. Whether you are tackling complex accounting and finance thesis topics or any other subject, our expert team is here to support you every step of the way, ensuring that your academic journey is smooth and successful.

Expert Degree-Holding Writers : Our team consists of highly qualified writers who hold advanced degrees in their respective fields. They bring a wealth of knowledge and experience to each project, ensuring that your thesis is handled with expert care.
Custom Written Works : Each thesis is crafted from scratch, tailored to meet your specific requirements and academic guidelines. This bespoke approach guarantees that your work is unique and original.
In-depth Research : We commit to conducting thorough and comprehensive research for every thesis, utilizing a wide range of credible sources to enrich your work with valuable insights and robust data.
Custom Formatting (APA, MLA, Chicago/Turabian, Harvard) : Formatting is key in academic writing, and our writers are proficient in all major formatting styles. Whatever your formatting needs, we ensure that your thesis meets the strictest academic standards.
Top Quality : Quality is the cornerstone of our services. We maintain the highest standards of academic excellence, ensuring that every thesis is a reflection of deep analytical thought and clear argumentation.
Customized Solutions : We understand that every student’s needs are different. Our services are highly flexible, allowing for customized solutions that cater to your individual requirements and academic objectives.
Flexible Pricing : We offer competitive pricing models that are designed to be affordable to students while maintaining the highest quality of work. Our pricing is transparent and tailored to fit various budgets and project scopes.
Short Deadlines up to 3 Hours : Need your thesis urgently? We can handle tight deadlines, delivering quality work even on a stringent timeline, sometimes in as little as three hours.
Timely Delivery : We pride ourselves on punctuality. Every thesis is delivered within the agreed timeframe, allowing you to review the work and request any necessary revisions before your submission deadline.
24/7 Support : Our support team is available around the clock to answer your questions and provide assistance. No matter the time zone or hour, we’re here to help.
Absolute Privacy : We guarantee complete confidentiality and privacy in all our services. Your personal and academic information is safe with us, and we never share it with third parties.
Easy Order Tracking : Stay updated on the progress of your thesis with our easy order tracking system. Log in anytime to see the current status of your work and communicate directly with your writer.
Money-Back Guarantee : We stand behind our work with a robust money-back guarantee. If you’re not satisfied with the quality of your thesis, we’ll work to make it right or provide a refund.

Choosing iResearchNet for your thesis writing needs ensures a hassle-free and professional experience. With our comprehensive suite of services, you gain access to expertise, personalized support, and guarantees that make your academic journey smoother and more successful. Trust us to help you navigate the complexities of accounting and finance thesis topics or any other academic challenge, empowering you to achieve your academic and career aspirations with confidence and ease.

Buy Your Custom Thesis Paper Today!

Take control of your academic success and elevate your studies with iResearchNet’s professional thesis writing services. If you’re dealing with challenging accounting and finance thesis topics or any other complex subjects, don’t hesitate to reach out. We provide expert guidance, custom research, and meticulous writing to help you excel in your academic pursuits. Our dedicated team is ready to support you in crafting a thesis that not only meets but exceeds academic standards. With iResearchNet, you’re not just buying a paper; you’re investing in your future. Order your custom thesis paper today and take a significant step towards academic excellence and professional growth. Join countless other students who have benefited from our tailored services and are now leading successful careers. Don’t wait; your perfect thesis is just an order away!

ORDER HIGH QUALITY CUSTOM PAPER

How can we help?

Doctor of philosophy (phd) in accounting and finance - mw.

Unicaf University (MW)

The Unicaf University PhD in Accounting and Finance is an integrated doctoral level degree awarded on the basis of a research dissertation (240 credits) and also incorporates a preparatory taught element (120 credits) that provides students with the necessary tools to undertake their research, appreciate current research issues in the field of Accounting and Finance, and assume future leadership roles in their respective institutions. It is the field of focus of the dissertation (67% of total credits), rather than that of the taught modules (33% of total credits) which imparts the specialization name “Accounting and Finance” to the qualification.

UU-D-IND100

Induction module, description, research methods, current perspectives in management research, financial management for decision makers, uu-phd-fin-900-1, ph.d accounting and finance dissertation (part 1), uu-phd-fin-900-2, ph.d accounting and finance dissertation (part 2), uu-phd-fin-900-3, ph.d accounting and finance dissertation (part 3), uu-phd-fin-900-4, ph.d accounting and finance dissertation (part 4), uu-phd-fin-895, ph.d accounting and finance comprehensive examination, uu-phd-fin-995, ph.d accounting and finance doctoral dissertation examination, related courses.

Bachelor of Arts (BA) in Business Administration - MW

- Unicaf University in Malawi

Bachelor of Arts (BA) in Economics and Business - MW

Bachelor of Arts (BA) in Hospitality Management - MW

How It Works
PhD thesis writing
Master thesis writing
Bachelor thesis writing
Dissertation writing service
Dissertation abstract writing
Thesis proposal writing
Thesis editing service
Thesis proofreading service
Thesis formatting service
Coursework writing service
Research paper writing service
Architecture thesis writing
Computer science thesis writing
Engineering thesis writing
History thesis writing
MBA thesis writing
Nursing dissertation writing
Psychology dissertation writing
Sociology thesis writing
Statistics dissertation writing
Buy dissertation online
Write my dissertation
Cheap thesis
Cheap dissertation
Custom dissertation
Dissertation help
Pay for thesis
Pay for dissertation
Senior thesis
Write my thesis

150 Original Accounting Research Paper Topics

Our academic experts understand how hard it can be to come up with original accounting research paper topics for assignments. Students are often dealing with multiple responsibilities and trying to balance numerous deadlines. Searching the web or class notes takes up a lot of time. Therefore, we have put together our list of 150 accounting research topics that students can choose from or gather inspiration from.

Managerial Accounting Topics for College Students

This area of study has tremendous upside as more businesses rely on managerial accountants to bring innovative changes to their organizations. Here is a list of topics for research paper in this area:

Differences between financial accounting and managerial accounting.
Managerial accounting in the 21 st century.
The impact of managerial accounting in big businesses.
The major components of activity-based costing.
How managerial accounting affects international finance.
The impact managerial accounting has on human resources.
The major components of capital budgeting.
How managerial accounting affects internal business decisions.
Effective ways of adopting managerial accounting into small businesses.
Differences between variable costing and absorption costing.

Accounting Blog Topics for Today’s Generation

The following collection can be considered accounting hot topics because they deal with the issues that are most important to today’s generation of accountants that utilize advanced software to keep businesses successful:

Cost of manufacturing goods overseas.
The cost of instituting anti-harassment programs.
Inventory and cost of products sold in the U.S.
Reinventing accounts payable processes.
Using best practices to boost the bottom line.
The cost of keeping human resources on staff.
Simplifying procedures in accounts payable.
The cost of updating internal systems with technology.
The cost-effectiveness of employee training.
Working capital increasing in large companies.

Advanced Accounting Topics

As students advance academically, they may want to consider these topics for research paper to earn higher scores in their classes. Here are some suggestions:

How to run an efficient large accounting department.
Red flags in outdated accounting processes.
Identifying unconventional processes in payment processes.
Utilizing paperless processes in small businesses.
Applying EDP to accounts payable processes.
The benefits of automating payables and receivables.
Outsourcing procurement processes to save money.
Automation to handle repetitive processes.
The need for diversifying skills in accounting.
The ways time affects seasonal cash flow.

Controversial Accounting Topics

Many accounting topics for research papers need to draw a reader’s attention right from the start. This list of topics is controversial and should accomplish just that:

The impact the Jobs Act will have on large businesses.
The positive effects tax cuts will have on small business.
The risks of offshore accounting on U.S. businesses.
The need to update software each year to avoid accounting problems.
How small businesses are falling behind in accounting practices.
The impact bonus depreciation allows businesses.
Applying to government relief programs.
Describe the role the internet has on accounting.
The trustworthiness of online accounting programs.
The negatives of auditing collusion.

Intermediate Accounting Topics

These accounting paper topics are meant for students that have acquired skills in writing but may not have developed the skills needed to write a top-notch paper quite yet. They should be easy to research given a proper planning period:

Discuss why companies need to incorporate automated processes.
The problems with ethics in accounting practices.
Technology advancements that improve accounting accuracy.
The problem with accuracy in decade-old software.
Explain the best way to help accountants work manually.
Describe the historical prospect of best accounting practices.
The most effective way to become a certified accountant.
Compare accounting systems that improve processes.
The quick flow of data and the value on today’s accountants.
The negatives that come from relying on accounting software.

Interesting Accounting Topics

Sometimes you need to consider accounting project topics that would be great for numerous situations. You may need to present before a class or write a paper for a discussion panel. These ideas may suit your needs:

Explain the concept of accounting theory to practice.
The theories behind normative accounting practices.
The effect theories in accounting have on businesses.
Challenges of taking theory to practice.
The major changes in accounting practices over the last 25 years.
The impact the internet has had on accounting ethics.
Accounting practices in the 21 st century.
The challenges of accounting technologies on fast-growing companies.
The dangers the internet poses toward ethical accounting.
Describe the difficulties that come from putting theories into practice.

Accounting Projects Topics for a Short Project

Some cost accounting topics are worthy of an audience but need to be completed within a tight deadline. These project ideas are easy to research and can be completed within one week:

Use of efficient accounting software in tax season.
Applicable Professional and Legal Standards.
The difficulties in using offshore accounting.
The most effective way of managing earnings.
The development of cash flow in the United Kingdom.
The development of cash flow in the United States.
The best way to manage personal finances.
The effect financial markets have on personal spending.
Debt management in large corporations.
Accounting challenges during the pandemic.

Forensic Accounting Research Topics

This is another area of accounting that has a promising future for small to large businesses. Here are forensic accounting research paper topics you can use if you are interested in this booming segment:

Methods for identifying instances of money laundering.
The government’s right to search private accounts.
The use of tax records to report possible crimes.
Class action litigation cases in the United States.
Court use of forensic accounting in criminal cases.
Forensic accounting to develop better anti-fraud programs.
A company’s reliance on forensic accounting to prevent theft.
Establishing controls in emerging international markets.
Forensic accountants and their role in court proceedings.
Natural disaster and loss quantification practices.

Accounting Theory Topics for College

Good accounting thesis topics should mirror personally important issues. Essay ideas should reflect the things you want to learn more about and explore in-depth. Here is a list that may pique your interest:

Impact of accounting research on financial practices.
Scientific research studies in modern economies.
Modern accounting concepts and applications.
The change in accounting practices over the last two decades.
Describe the components of Positive Theory.
Marketplace discipline across major industries.
Major accounting theories and techniques in big businesses.
The use of technology to reduce accounting costs.
Technology theory in the use of modern accounting.
Risk management and the most effective theories.

Accounting Dissertation Topics for Grad Students

The following topic ideas delve into some serious issues in accounting and are much more difficult to handle. These should be approached with the utmost academic determination to earn a master’s or a Ph.D.:

Compare accounting software versus manual accounting.
Tax management procedures in the 21 st century.
The risks of updated technology in small companies.
The costs associated with broader health care in the workplace.
The history of accounting in the 20 th century.
The best method of managing debts without difficulties.
Accounting problems caused by online transactions.
Cryptocurrency and its impact on modern accounting practices.
Forecasting jobs in the field of accounting.
The danger technology poses to the accounting industry.

Current Accounting Topics for College

If you don’t have enough time to research current topics in accounting, these ideas will help you save time. There are plenty of online resources discussing current issues and you can also find information in the library:

Compare and contrast different cryptocurrencies.
The definition of a successful and modern business account.
Non-profit organizations and tax reductions.
Sports accounting in today’s world of social media.
The financial benefits of having a second stream of revenue.
Financial stock management of overall earnings.
The relationship between corporate donations and accounting.
Minimizing risks in big and small-sized businesses.
The impact that tax deductions have on big businesses.
Financial strategies to ensure employee retention.

Hot Topics in Accounting for a Graduate Level Course

These are the topics you should be considered for a graduate-level course if you want to make a great impression on the professor. Just be sure to do your due diligence and research your selected topic thoroughly:

The instances of “cooking books” in the 21 st century.
The best approach to update accounting systems.
Fraud cases currently in the United States.
The importance of forensic accountants in fraud cases.
The reasons account reports have government regulations.
The benefits of incorporating computerized accounting.
The need for companies to make changes to accounting departments.
Evolving accounting practices that reduce the risk of theft.
The effects offshore gambling has had on accounting.
Privacy protocols to keep accounting practices secret.

Financial Accounting Topics Being Discussed Today

Topics in accounting are rooted in financial processes that date back centuries. Yet, there are still many innovative ideas that drive business success. Consider these topics for an essay on issues that are current for today’s world:

The evolution of accounting practices over the last century.
The biggest ethical concerns about accounting.
Minimizing taxes when you are a small company.
Accounting software that will cut company costs.
The best way to lower taxes through accounting practices.
Describe the way managerial accounting is affected by international markets.
Explain the major factors of management earnings.
The most accurate way to figure out the estimated tax on a company’s earnings.
The quickest way to become a certified accountant.
Describe how culture influences accounting practices.

Accounting Information Systems Research

The next set of topics are great for anyone wanting to combine accounting with technology. We put together this set to generate interest in this area:

The ways small businesses can benefit from advanced technologies.
Describe how IT affects financial analysis for reporting.
Explain how companies use AIS to collect and store data.
Explain the 10 elements used to understand AIS.
Rank the best accounting information systems.
The future of AIS in small business financial practices.
Explain how AIS eliminates the use of balance sheets.
AIS technologies save money in large businesses.
The future of AIS in small to mid-size businesses.
Describe the role of AIS in modern business.

Accounting Presentation Topics for College

These presentation topics cover a wide range of areas that are perfect for diverse interests. At the college level, students must conduct a lot of academic research to guarantee they have all the most relevant information needed to present on a great topic:

Describe how forensic accounting can reduce risk to small businesses.
Describe the challenges value and cost that managers deal with.
The biggest changes to accounting practices in the 21 st century.
The benefits of having separate controlling accounts.
The rapid flow of data and the importance of modern accountants.
Describe how forensic accountants conduct their investigations.
The most likely causes of financial instability in small businesses.
Explain the factors one must consider before investing.
Describe the differences between financial and management accounting.
Describe the impact of new taxation policies on managerial accounting.

What do you think of our accounting research topics? These are available for free and can be shared with other students. If you need a custom list of accounting topics, our academic experts can take your assignment details and provide you with original and simple accounting research topics to facilitate your project and help you earn a top grade. We can also provide you with writing, editing, and proofreading services to ensure your assignment is error-free and gets you the highest score possible.

Careers in Accounting

Financial manager.

One of the top-earning jobs you can get with an accounting degree is as a financial manager. Professionals who work as financial managers may also be called controllers, finance officers, or treasurers. Their job is to maintain the overall financial health of a business or organization by closely monitoring financial reports and making strategic investment decisions. Financial managers pay attention to market trends and have a solid grasp of effective leadership and management practices. Required skills for this position include:

Critical thinking
Data analysis
Decision-making
Effective communication
Employee management
Market analysis
Strategic planning

Salary and Career Outlook

Financial managers earn a median salary of $156,100 per year , according to the latest data provided by the Bureau of Labor and Statistics (BLS). This occupation is also projected to grow faster than average between 2022 and 2032 at a rate of 16% – about 69,600 job openings per year . 4 Professionals working in this occupation are known to be employed in a range of environments, with those in professional, scientific, and technical services earning the highest salaries.

Required Education

Financial managers need at least a bachelor’s degree, but in many cases, a master’s degree is preferred. Professionals in this role tend to have several years of experience in finance, and many have previously worked as accountants or financial analysts. While not always required, many financial managers also have one or more of the following certifications:

Certified Public Accountant
Certified Government Financial Manager
Chartered Financial Analyst Certification

Find out how the online MSA program at Saint Mary’s University of Minnesota can help you prepare for the Certified Public Accountant Exam.

Accounting Director

Accounting directors lead a team of accountants in accurately monitoring the financial transactions related to an organization’s functioning . Responsibilities for those in this occupation include supervising employees, ensuring adherence to financial regulations, auditing financial data, and more. To do their job well, a professional in this role must possess expertise in:

Accounting software
Cash flow management
Financial reporting
Oral communication
People management
Process improvement
Project management
Written communication

Accounting director is another high-paying career in accounting, with Payscale reporting a median income of $113,478 per year. Further, the top 10% of experienced professionals in this occupation earn $168,000 or more annually. As of 2024, salaries for accounting directors tend to be most significantly boosted by skills in mergers and acquisitions, auditing, process improvement, and project management. 5

Earning a master’s in accounting is generally recommended for professionals who hope to become an accounting director. This level of education will prepare you with the technical and leadership skills you need to succeed in this role. Passing the CPA exam and maintaining your license is also required for this occupation.

Are You Ready to Move Forward in Your Accounting Career?

Develop advanced expertise in both finance and business with an online MSA from Saint Mary’s University of Minnesota.

Personal Financial Advisor

The occupation of personal financial advisor can be one of the most rewarding careers in accounting. Financial advisors use their expertise to assist individuals in planning for significant life events , such as marriage, children, home buying, and retirement. By breaking down complex financial and investment information, these professionals empower clients to make decisions to increase wealth and impact families for generations. It’s essential for personal advisors to possess the following skills:

Investment evaluation
Goal setting
Portfolio assessment
Retirement planning
Risk management

The BLS reports a median salary of $99,580 per year for personal financial advisors, and the top 10% of experienced professionals in this occupation earn $239,200 or more. Due to the growing population of people 65 and older, this occupation is also expanding at a faster-than-average pace to meet an increased need for retirement and investment planning. Demand for personal financial advisors is expected to grow 13% between 2022 and 2032 , resulting in about 25,600 openings per year. 6

Common degrees for personal financial advisors include business, accounting, and mathematics. A master’s in accounting can help you both get started and advance in this career by delivering the financial expertise and business acumen that lead to success. You may also need one or more of the following licenses and registrations based on the specific position you pursue:

State regulator registration (varies by state)
U.S. Securities and Exchange Commission (SEC) registration
North American Securities Administrators Association (NASAA) license
Certified Financial Planner designation

Budget Analyst

Organizations rely on budget analysts to plan and monitor their finances . To keep a business financially healthy, people in this occupation collaborate with other team members and departments to create the budget, plan for future expenses, review proposals, analyze plans, and manage spending. Budget analysts must be well-versed in the following areas:

Budget development
Budget monitoring
Cost-benefit analysis
Financial planning
Regulatory compliance
Spending analysis

The budget analyst occupation is a typical career in accounting, with these professionals working across a range of industries. Budget analysts earn a median annual salary of $84,940, with the top 10% of earners making $131,630 or more per year. 7 Professionals in this occupation work in a variety of environments, but the five highest paying employers of budget analysts include 7 :

Professional, scientific, and technical services
Federal government
Local government
State government
Education services

A degree in accounting, economics, or statistics is typically required for a career in budget analysis, and many employers prefer candidates with a master’s degree. Earning a master’s in accounting can help you move to a career as a budget analyst or move up the ladder if you already work in this or a similar occupation.

Explore the Human Side of Accounting

At Saint Mary’s University of Minnesota, earning an accounting master’s degree means more than becoming an expert in the latest economic trends. As a student in the online Master of Science in Accounting program, you’ll gain the soft skills and business acumen needed to become a trusted and ethical leader. This program is also ideal for career switchers, as it prepares graduates with the financial expertise they need to enter the top master’s in accounting jobs.

No matter where you are on your journey, you can take the next step toward your ideal accounting career today. Learn more about the online master’s in accounting from Saint Mary’s.

Bureau of Labor Statistics, U.S. Department of Labor, Occupational Outlook Handbook. “Business and Financial Occupations.” April 17, 2024. Retrieved May 6, 2024 from https://www.bls.gov/ooh/business-and-financial/home.htm .
Bureau of Labor Statistics, U.S. Department of Labor, Occupational Outlook Handbook. “Accountants and Auditors.” April 17, 2024. Retrieved May 6, 2024 from https://www.bls.gov/ooh/business-and-financial/accountants-and-auditors.htm .
Bureau of Labor Statistics, U.S. Department of Labor, Occupational Outlook Handbook. “Management Occupations.” April 17, 2024. Retrieved May 6, 2024 from https://www.bls.gov/ooh/management/home.htm .
Bureau of Labor Statistics, U.S. Department of Labor, Occupational Outlook Handbook. “Financial Managers.” April 17, 2024. Retrieved May 6, 2024 from https://www.bls.gov/ooh/management/financial-managers.htm .
Payscale. “Average Accounting Director Salary.” Retrieved May 23, 2024 from https://www.payscale.com/research/US/Job=Accounting_Director/Salary .
Bureau of Labor Statistics, U.S. Department of Labor, Occupational Outlook Handbook. “Personal Financial Advisors.” April 17, 2024. Retrieved May 7, 2024 from https://www.bls.gov/ooh/business-and-financial/personal-financial-advisors.htm .
Bureau of Labor Statistics, U.S. Department of Labor, Occupational Outlook Handbook. “Budget Analysts.” April 17, 2024. Retrieved May 7, 2024 from https://www.bls.gov/ooh/business-and-financial/budget-analysts.htm .

phd in accounting topics

IMAGES

VIDEO

COMMENTS

Areas of Research

Accounting Research Opportunities

Publications

Accounting @ Broad

About Stanford GSB

About the Experience

Full-Time Degree Programs

Non-Degree & Certificate Programs

Faculty Research

Research Hub

Research Labs

Research Initiatives

Welcome, Alumni

Admission Events & Information Sessions

Spectrum of Interests and Research Methods

Preparation and Qualifications

Faculty in Accounting

Manage Cookie Preferences

PhD in Accounting

Chicago Booth has one of the preeminent PhD accounting programs. Our faculty conduct groundbreaking scholarly work, and our graduates have played a central role in the evolution of modern accounting research.

Our Distinguished Accounting Faculty

Philip G. Berger

Hans B. Christensen

Anna Costello

Merle Erickson

Joao Granja

Christian Leuz

Bradford Levy

Charles McClure

Michael Minnis

Maximilian Muhn

Valeri Nikolaev

Madhav Rajan

Thomas Rauter

Amoray Riggs-Cragun

Delphine Samuels

Haresh Sapra

Douglas J. Skinner

Abbie J. Smith

Christopher Stewart

Anthony Welsch

Anastasia A Zakolyukina

Alumni Success

Kalash Jain, MBA '23, PhD '23

Sinja Leonelli, MBA '23, PhD '23

Shirley Lu, MBA ’21, PhD ’21

Spotlight on Research

One Way Discrimination Creeps into the Supply Chain

AI Reads between the Lines to Discover Corporate Risk

Civilization is Based on Accounting

Financial Data Privacy Could Help Fight Poverty

A Network of Support

Inside the Student Experience

Current Accounting Students

Program Expectations and Requirements

ACCOUNTING PhD

ACADEMIC LIFE AT McCOMBS

AREAS OF SPECIALIZATION

Financial Accounting

RANKINGS & RESEARCH

Experimental

GET READY TO APPLY

Recent Graduate Placements

Current Students and *Job Market Candidates

PhD in Business

Research Topics

Management & Entrepreneurship

Operations & Information Management

Dissertation

Online Application

Quick Links

Accounting PhD Faculty

Quick Facts Accounting

Enrollment Profile Accounting (Fall 2023)

Apply Online

Featured Videos

Ph.D. in Accounting

Application deadlines

Program details

Core courses