项目介绍

2022年10月10日

The Accounting Division’s students may specialize in either financial or managerial accounting. They are trained in both theory and empirical research methods.

The PhD program, which requires four to five years of full-time study, prepares students for posts at leading academic and research institutions. The division currently has a diverse group of doctoral students from China, India, Japan, Korea, Spain, and the United States.

The accounting division offers two PhD-level seminar courses. Both courses have a methodological focus as opposed to a topical focus: rather than offering a managerial accounting seminar and a financial accounting seminar, we offer an empirical seminar and a theory seminar, which cover both financial and managerial accounting research.

The Theory Seminar provides an introduction to research into accounting phenomena using analytical methods. The course covers research papers and follows the evolution of research ideas across different papers. The topics covered include contracting within the firm, accounting-based valuation and disclosure.

The Empirical Seminar introduces students to empirical research in both financial and managerial accounting. Students are exposed to a wide range of empirical research methodologies, including large sample archival research, small sample nonparametric methods, and field-based research. The topics covered include stock market valuation of financial information, positive accounting theory, equity valuation, contracting, corporate governance, and auditing.

In addition to the two seminars, our PhD students take required PhD-level courses in statistics, economics, and econometrics and elective courses in allied disciplines such as finance and economics.