PhD Accounting Program
The Accounting Ph.D. program includes research focused on several accounting disciplines, including Financial, Managerial, and Auditing and Corporate Governance Accounting.
Accounting PhD Program
PhD Accounting Program
The Accounting Ph.D. program includes research focused on several accounting disciplines, including Financial, Managerial, and Auditing and Corporate Governance Accounting.
Financial Accounting
- Accounting standard setting
- Financial regulation
- International accounting
- Company valuation and financial statement analysis
- Earnings management
- Stock markets and market efficiency
- Earnings forecasting and financial analyst behavior
Managerial Accounting
- Performance evaluation and compensation
- Budgeting and other control issues in organizations
- Balanced scorecard
- Strategic management accounting
Auditing and Corporate Governance
- Auditor independence
- Auditor behavior and decision making
- Corporate governance issues
Tax Accounting
- Tax planning
- Tax clientele
- Tax policy and its effects on businesses
Requirements
Sample Course Schedule
Research Development
Beginning in the first semester, students will apprentice with a faculty mentor to learn research fundamentals. Typically students are assigned to a new mentor each semester in the first year. During the summer of their first year, students write a first-year paper. The summer paper will be similar to that of a research proposal.
Sample Course Schedule
- Fall: ACCT 611, ACCT 621 + Electives
- Spring: ACCT 611 + Electives
- Summer: BUCO 637
Research Development
Students continue apprentice a faculty mentor to learn research fundamentals and participate in research projects. Typically students are assigned to a new mentor each semester in the first and second year. During the summer of their second year, students complete a directed readings course with their potential advisor.
Screening Examination
In the second year, students complete a screening examination which may take the form of a written or oral exam, written assignments, and/or summer research project. The results of the examination help the faculty determine students’ developmental needs and fitness to continue in the program.
Qualifying Examination
Following the screening exam, with the recommendation of their faculty mentor, students take a comprehensive examination on the core knowledge of their discipline. The examination includes both written and oral components. Upon passing the examination, an individual becomes a Ph.D. candidate and begins work on the Ph.D. dissertation.
Sample Course Schedule
Research Development
At this stage in the program, the relationships Ph.D. candidates have developed through the research apprenticeships often lead to collaborative research projects. Ph.D. candidates continue to apprentice faculty with increasing responsibility. They also begin work on their dissertations.
Teaching Development
Ph.D. candidates begin developing teaching skills by serving as a teaching assistant for one or two classes and engaging in teaching skills workshops.
Sample Course Schedule
Research Development
Research is the primary activity in the fourth year and beyond. Faculty view Ph.D. candidates as “junior colleagues” and partner to write and present papers.
Teaching Development
Ph.D. candidates co-teach one course with a faculty member.
Dissertation Defense & Submission
The dissertation is the culminating work of a student’s independent research. In the fourth or fifth year of the program, students complete, defend and submit the dissertation. This is the last step to earn the Ph.D.
Research
Research Community
Accounting faculty members have published extensively in leading accounting journals such as:
The University of Texas-Dallas Top 100 Business School Research Rankings for research productivity over the past decade ranks the Accounting faculty as fifth worldwide.
The Accounting faculty have served as editors, associate editors and editorial review board members of premier journals in accounting, including:
STUDENTS
In addition to required coursework and independent research, students are actively encouraged to participate in research projects with faculty—preferably as a co-author; attend and participate in the ARFs (accounting research workshops); present papers at, serve as discussants and otherwise attend national conferences; and take additional coursework either for credit or audit to further enhance their knowledge base.
PhD STUDENTS
Katherine Simeon Bruere is a Ph.D. candidate in the Leventhal School of Accounting. She is interested in voluntary disclosure,standard setting, audit quality, audit opinions, goodwill accounting, mergerand acquisitions, corporate governance, financial reporting, and capital marketsresearch. Prior to starting the Ph.D. program, Katherine worked at Ernst & Young as an auditor in Dallas’ Financial Services division, as well as an accountant at Merit Energy. Katherine earned a BA and an MA in Accounting at Baylor University (2014) and is a licensed CPA in the state of Texas.
AJ Yuan Chen is a PhD candidate in Accounting at the USC Marshall School of Business. Prior to joining the Ph.D. Program, he worked as an associate in the investment banking industry, as well as analyst in commodities trading. He also had experience as tax associate at PwC Boston.
His research has been published in accounting and sustainability journals. He is a visiting researcher at the U.S. Bureau of Labor Statistics. He was granted the USC Pickford Doctoral Teaching Award for excellence in teaching.
Research Interests:He is intrigued by research topics including Corporate Reporting and Disclosures, Sustainability and Climate Finance, the Digital Economy and Value of Data & AI, Financial Intermediaries, and the Firm Information Environment. He is fascinated by how digital technology and technological innovation affect the real economy, particularly their impact on firms, workers, and consumers.
He is on the 2023-24 job market.
Job Market Candidates
The Marshall School of Business contributes to the broad field of academic research as our students go on to be thought-leaders in business schools around the world. These Ph.D. candidates are taking the next step in their academic careers. Learn more about each candidate by clicking on their name.
To be announced
Katherine Simeon Bruere is a Ph.D. candidate in the Leventhal School of Accounting. She is interested in voluntary disclosure,standard setting, audit quality, audit opinions, goodwill accounting, mergerand acquisitions, corporate governance, financial reporting, and capital marketsresearch. Prior to starting the Ph.D. program, Katherine worked at Ernst & Young as an auditor in Dallas’ Financial Services division, as well as an accountant at Merit Energy. Katherine earned a BA and an MA in Accounting at Baylor University (2014) and is a licensed CPA in the state of Texas.
AJ Yuan Chen is a PhD candidate in Accounting at the USC Marshall School of Business. Prior to joining the Ph.D. Program, he worked as an associate in the investment banking industry, as well as analyst in commodities trading. He also had experience as tax associate at PwC Boston.
His research has been published in accounting and sustainability journals. He is a visiting researcher at the U.S. Bureau of Labor Statistics. He was granted the USC Pickford Doctoral Teaching Award for excellence in teaching.
Research Interests:He is intrigued by research topics including Corporate Reporting and Disclosures, Sustainability and Climate Finance, the Digital Economy and Value of Data & AI, Financial Intermediaries, and the Firm Information Environment. He is fascinated by how digital technology and technological innovation affect the real economy, particularly their impact on firms, workers, and consumers.
He is on the 2023-24 job market.
Awards
Accounting students have won numerous prestigious awards over the past several years. These honors include:
Learn More
Learn more about all Marshall PhD Students in the Marshall Directory. For a list of Accounting students in the program please follow thislink.
APPLYING TO THE PhD PROGRAM
DATES + DEADLINES
December 15, 2023: Application Deadline - Accounting, Data Sciences & Operations, and Management & Organization*
January 15, 2024: Application Deadline - Finance & Business Economics and Marketing
The link to the PhD Program application is available on the Admissions page and the next opportunity to apply is for Fall 2024 admission. Late applications may or may not be considered at the discretion of the admissions committee.
Admissions decisions are made from mid-February to mid-April. You will be notified by email when a decision has been made.
ADMISSIONS CONTACT
Ph.D. Program
USC Marshall School of Business
3670 Trousdale Parkway, BRI 306
Los Angeles, California 90089-0809
EMAIL