PhD in Business - Accounting Concentration
Accounting is the creation, dissemination and use of information by organizations. Modern accounting research explores questions about how information is gathered, organized, reported and used by economic agents such as managers, investors, creditors, regulators and governments.
Our doctoral program is designed to develop future accounting scholars for academic careers at leading research universities around the world; they are prepared to conduct research that encompasses, but is not limited to, the following:
- Factors that influence accounting choices company managers make. This includes, for example, a manager’s decision to choose a specific generally acceptable accounting method, and managerial choices to commit accounting fraud.
- The use of accounting information by capital markets. Research in this area tests whether accounting information is efficiently impounded in asset prices.
- The use of accounting in contracting between economic agents. This research area explores the use of accounting information in managerial compensation plans as well as in affecting managerial turnover.
