The Ph.D. program in Accounting prepares students to conduct original and creative research which will add to general knowledge of accounting.
The program provides students with rigorous training in accounting, as well as in the related disciplines of economics, behavior science, finance, production, statistics, mathematics and other social science research methods.
The subjects of accounting research include:
- Accounting concepts, standards, measurements, and the conceptual framework that integrates them
- The effect of accounting information and auditing on the design of organizations, and on the ensuing behavior of individuals and groups
- Analyses of the relationship between accounting information and stock prices
- The institutional environment of accounting and accounting public policies that are generated therein
- Technological development in information processing and its impact on accounting and auditing concepts and standards in tax accounting and their role in formulating and implementing tax policies
- Multisector systems of national accounts and their relationship with private accounting