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Curriculum
The course work component of the doctoral program consists of a minimum of 45 hours. Of these 30 hours comprise the core requirements and are described below. The remaining 15 hours are guided electives identified to develop the candidates specific research area.

Course Work Sequencing

The typical sequencing for the required 30 hour core is as follows. These courses are required for all candidates regardless of her/his area of specialization.

Semester 1:

  • Introduction to Accounting Research (ACCT 6703)
  • Introduction to Econometrics (Econ 5213)
  • Mathematical Economics (Econ 5223)

Semester 2:

  • Laboratory and Field Research in Accounting (Acct 6110)
  • Microeconomic Theory (Econ 5123)
  • Multivariate Methods (Stat 5063)

Semester 3:

  • Analytical Research in Accounting & Research Tools (Acct 6110)
  • Math Stat (Stat 4203)
  • Stat for Experimenters II (Stat 5023)

Semester 4:

  • Archival Research in Accounting (Acct 6110)
Total of 30 hours in this core

Electives

Candidates' research method concentration will ultimately focus in archival, laboratory and field, or analytical research methods. By the end of the second year each candidate should have identified one of these areas and selected, a committee in that area for future counseling. Each candidate will have at least 15 hrs of guided electives.  The following courses are typical electives:

Archival Research:

  • Math Stat II (MATH 4213)
  • Financial Markets (FIN 5243)
  • Financial Theory & Corporate Policy (FIN 6053)
  • Seminar in Finance-Corporate Finance (FIN 6660)
  • Econometrics I (ECON 5243 or AGEC 5213)
  • Econometrics II (ECON 6243 or AGEC 6123)
  • Faculty-Guided Independent Study (ACCT 6110)

Laboratory and Field Research:

  • Nonparametric Statistics (STAT 5033)
  • Experimental Design (STAT 5303)
  • Sample Survey Design (STAT 5043)
  • ANOVA (REMS 6003)
  • Advanced Methods in Management Research (MGMT 6353)
  • Faculty-Guided Independent Study (ACCT 6110)

Analytical Research:

  • Math Stat II (STAT 4213)
  • Operations Research (IEM 4014)
  • Linear Modeling (IEM 5013)
  • Linear Optimization (IEM 5033)
  • Nonlinear Optimization (IEM 5043)
  • Faculty-Guided Independent Study (ACCT 6110)

Total hours

Each candidate must complete a minimum of 45 hours of course work and a minimum of 15 dissertation research hours in order to complete his/her degree requirements.

Accounting Doctoral Seminars:

  • ACCT 6703 Introduction to Accounting Research: This course examines the nature of accounting research, including hypothesis development and testing.  Classic accounting research studies are also examined.  While the topical areas span the entire range of accounting research (e.g., financial, managerial, auditing, international), the focus is on financial/capital markets research.
  • ACCT 6110 Laboratory and Field Research in Accounting: This course examines selected pieces of accounting research that involve the observation of behavior or beliefs of accountants or users of accounting information in real or contrived (uncontrolled or controlled) settings, including studies entailing direct participation of the researcher in real-world problem-solving activities.
  • ACCT 6110 Analytical Research in Accounting and Research Tools: The first half of this course examines selected pieces of accounting research toward developing analytical modeling skills and the ability to apply them to accounting problems. Basic concepts of decision theory, game theory, agency theory, and information economics are covered. Selected papers are reviewed to illustrate basic concepts and analytical modeling of accounting problems. The second half of this course develops skills in retrieving data from databases and replicating existing studies.  The latest research published in the leading accounting research journals is also examined.
  • ACCT 6110 Archival Research in Accounting: This course examines selected pieces of accounting research that involve the testing of theories and concepts through the use of various statistical approaches and techniques applied to archival data from various sources.

Comprehensive Examinations

The comprehensive examination is normally administered at the end of the second year, late in the summer term.  It is designed to test a student's knowledge of accounting research and current issues facing the practicing profession and accounting pedagogy.  This knowledge includes understanding the internal role of accounting in organizations, the public purposes of accounting in society, and the professional role of accountants in providing and ensuring the integrity of financial and other information.

Students may retake comprehensive exams once. Retakes are given no sooner than six months after the first attempt.

 

Dissertation Requirement

Upon successful completion of the comprehensive examinations each candidate must work closely with his/her dissertation chair and committee in the development of a dissertation proposal. Upon receiving the consent of the committee the candidate will present his/her dissertation proposal to the School of Accounting faculty. After the dissertation proposal is accepted the candidate must carryout the proposed dissertation research project. When the candidate has completed the project to the satisfaction his/her dissertation chairman and committee a final dissertation defense is scheduled. Successful defense of the dissertation research project and results is the final step in the completion of the Ph.D. program.

 

 
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