Accounting PhD Program

The Lundquist College of Business Doctoral Program in Accounting prepares students for careers as accounting faculty at a college or university that values scholarly research.

We believe this objective can best be attained by having faculty work closely with students and monitoring their progress throughout the program. The accounting program also encourages joint research projects among faculty and students and maintains a learning environment that is supportive of the student. Our primary focus is to train students to use economic reasoning to produce research of sufficient quality to warrant publication in a top academic journal.

Accounting PhD Program Coordinators
Associate Professor Jaewoo Kim

Associate Professor Kyle Peterson


Program Structure

The program requirements consist of coursework, summer research paper, qualifying examination in accounting, and dissertation. In general, the program will be designed to provide students with a background in economic theory and econometrics, familiarity with research in accounting and finance, and skills in research methods.

The students are expected to have acquired quantitative skills supportive of these disciplines, inclusive of linear algebra, calculus, mathematical statistics, and modeling and simulation. In addition, the student will receive sufficient training to become an effective teacher. Additional details for each of these areas is provided below.

View Course Catalog


A specific coursework program will be prepared for each student. Minimum course requirements include nine (9) graduate courses in accounting and finance, five (5) courses in mathematics, statistics and econometrics, and four (4) courses in economics.

Each student meets with the doctoral program coordinator to design the appropriate program of study. The program for a given student depends upon the student's academic and professional background. We describe a "typical" program of study below.

Year One Topics Number of Courses
Econometrics 3
Doctoral Seminars in Finance 2
Doctoral Seminars in Accounting 2
Statistical methods 1
Elective 1
Year Two Topics Number of Courses
Microeconomics 3
Doctoral Seminars in Finance 2
Doctoral Seminars in Accounting 2
Electives 2

The elective courses are chosen from graduate course offerings in economics, finance, or accounting that are consistent with the student's interests.

In the summer following the first year in the program each student is required to complete a research paper under the supervision of the doctoral program coordinator. The student is expected to present their completed paper to the faculty during the fall term of their second year. The purpose of this project is to provide the student with "hands-on" experience in conducting research, constructing a paper, and presenting their findings to an academic audience. We have found this experience to be an invaluable aid to students as they enter into the dissertation stage of the program.