{"id":103,"date":"2016-09-20T22:22:15","date_gmt":"2016-09-20T22:22:15","guid":{"rendered":"\/\/eccles.utah.edu\/programs\/phd\/?page_id=103"},"modified":"2025-10-01T12:23:54","modified_gmt":"2025-10-01T18:23:54","slug":"accounting","status":"publish","type":"page","link":"https:\/\/eccles.utah.edu\/programs\/phd\/academic-tracks\/accounting\/","title":{"rendered":"Accounting"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1144px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:20px;margin-bottom:20px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-1\"><p style=\"text-align: justify;\">The goal of our Ph.D. program is to prepare students for research-oriented academic careers. The Ph.D. program is full-time and usually takes four or five years to complete. The program emphasizes the use of knowledge from economics, finance, decision theory, and statistics in order to examine issues in financial and managerial accounting research. <strong>Accounting Ph.D. Coordinator: <\/strong><a href=\"https:\/\/eccles.utah.edu\/team\/atif-ellahie\/\" target=\"_blank\" rel=\"noopener\">Atif Ellahie<\/a><\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-2 fusion-text-no-margin\" style=\"--awb-margin-bottom:0px;\"><p style=\"text-align: justify;\">Throughout their experience, students work closely with faculty and the other Ph.D. students. Small class sizes and a low student-to-faculty ratio ensure that all students benefit from the attention and expertise of respected experts in their fields. Each student\u2019s program of study is tailored to the student\u2019s needs and interests. Students work with their department Ph.D. Committee or Supervisory Committee Chair to design their program of study. Below is an illustrative list of classes that might be used to compose a program of study.<\/p>\n<p style=\"text-align: justify;\">A minimum of 15 major field, 9 allied field, and 15 research competency credit hours are required. Three credit hours in research must be a Philosophy of Science course. Students are also required to take an effective teaching course, which is held the week between spring and summer semesters of their first year. Once students have completed all the necessary requirements to advance to candidacy, they are then required to complete a minimum of 14 hours of thesis research.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_2 1_2 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-reading-box-container reading-box-container-1\" style=\"--awb-title-color:#333333;--awb-margin-top:0px;--awb-margin-bottom:0px;\"><div class=\"reading-box\" style=\"background-color:var(--awb-color2);border-width:1px;border-color:var(--awb-color5);border-left-width:3px;border-left-color:var(--primary_color);border-style:solid;\"><div class=\"reading-box-additional\">\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\"wp-image-29413 alignleft\" src=\"https:\/\/eccles-wpmedia.s3.us-west-2.amazonaws.com\/programs\/phd\/wp-content\/uploads\/2025\/08\/Atif-PhD.png\" alt=\"Atif Ellahie\" width=\"187\" height=\"234\" srcset=\"https:\/\/eccles-wpmedia.s3.us-west-2.amazonaws.com\/programs\/phd\/wp-content\/uploads\/2025\/08\/Atif-PhD-200x251.png 200w, https:\/\/eccles-wpmedia.s3.us-west-2.amazonaws.com\/programs\/phd\/wp-content\/uploads\/2025\/08\/Atif-PhD-239x300.png 239w, https:\/\/eccles-wpmedia.s3.us-west-2.amazonaws.com\/programs\/phd\/wp-content\/uploads\/2025\/08\/Atif-PhD.png 300w\" sizes=\"(max-width: 187px) 100vw, 187px\" \/>\u201cOne of our highest callings in academia is to develop and train new scholars. At the Eccles School, we do this in large part by including Ph.D. students in research projects early on, with the hope that they become coauthors. Moreover, in every project I have coauthored with an Eccles Ph.D. student, I have learned as much from them as they have learned from me. Our collaborative environment positions our students well to pursue careers at top-tier research universities.\u201d<br \/>\n<em>\u2014 Associate Professor Atif Ellahie <\/em><\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:15px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-3\" style=\"--awb-margin-top:0px;\"><p>To learn more about each course, read the course descriptions in the\u00a0<a href=\"http:\/\/www.utah.edu\/students\/catalog.php\" target=\"_blank\" rel=\"noopener\">General Catalog and Class Schedules.<\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container fusion-parallax-none nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-background-position:center bottom;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:24px;--awb-padding-right:24px;--awb-padding-bottom:24px;--awb-padding-left:24px;--awb-background-image:url(&quot;https:\/\/eccles-wpmedia.s3.us-west-2.amazonaws.com\/programs\/phd\/wp-content\/uploads\/2021\/07\/Web-Hero-Desktop-2000px-x-720px-45-1200x432.png&quot;);--awb-background-size:cover;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1144px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-padding-top:12px;--awb-padding-right:12px;--awb-padding-bottom:12px;--awb-padding-left:12px;--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:7.68%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:7.68%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_2 1_2 fusion-flex-column fusion-flex-align-self-flex-start fusion-column-no-min-height\" style=\"--awb-padding-top:12px;--awb-padding-right:12px;--awb-padding-bottom:12px;--awb-padding-left:12px;--awb-bg-color:rgba(255,255,255,0.9);--awb-bg-color-hover:rgba(255,255,255,0.9);--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:20px;margin-bottom:20px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-4\" style=\"--awb-content-alignment:center;\"><h3>Program Highlights<\/h3>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:20px;margin-bottom:20px;width:100%;\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-6 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-padding-top:12px;--awb-padding-right:12px;--awb-padding-bottom:12px;--awb-padding-left:12px;--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:7.68%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:7.68%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-7 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-0 fusion_builder_column_inner_1_2 1_2 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-flip-boxes flip-boxes row fusion-columns-1 flip-effect-classic equal-heights\"><div class=\"fusion-flip-box-wrapper fusion-column col-lg-12 col-md-12 col-sm-12\"><div class=\"fusion-flip-box flip-right\" tabindex=\"0\"><div class=\"flip-box-inner-wrapper\"><div class=\"flip-box-front\" style=\"--awb-background-color-front:rgba(255,255,255,0.9);--awb-title-front-color:#000000;--awb-text-front-color:#000000;\"><div class=\"flip-box-front-inner\"><h5 class=\"flip-box-heading\">Top-Ranked Speakers<\/h5>Read more<\/div><\/div><div class=\"flip-box-back\" style=\"--awb-background-color-back:var(--awb-color5);--awb-title-back-color:var(--awb-color1);--awb-text-back-color:var(--awb-color1);\"><div class=\"flip-box-back-inner\">Our Accounting Research Seminar Series brings numerous scholars to campus each year, which provides our Ph.D. students exposure to cutting-edge research and valuable networking opportunities.<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:20px;margin-bottom:20px;width:100%;\"><\/div><div class=\"fusion-flip-boxes flip-boxes row fusion-columns-1 flip-effect-classic\"><div class=\"fusion-flip-box-wrapper fusion-column col-lg-12 col-md-12 col-sm-12\"><div class=\"fusion-flip-box flip-right\" tabindex=\"0\"><div class=\"flip-box-inner-wrapper\"><div class=\"flip-box-front\" style=\"--awb-background-color-front:rgba(255,255,255,0.9);--awb-title-front-color:#000000;--awb-text-front-color:#000000;\"><div class=\"flip-box-front-inner\"><h5 class=\"flip-box-heading\">History of Placement Success<\/h5>Read more<\/div><\/div><div class=\"flip-box-back\" style=\"--awb-background-color-back:var(--awb-color5);--awb-title-back-color:var(--awb-color1);--awb-text-back-color:var(--awb-color1);\"><div class=\"flip-box-back-inner\">\n<p>Past placements include Duke University, ESSEC Business School (France), NYU Shanghai, Southern Methodist University, University of Delaware, and University of Georgia.<div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:50px;margin-bottom:40px;width:100%;\"><\/div>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-1 fusion_builder_column_inner_1_2 1_2 fusion-flex-column fusion-flex-align-self-stretch\" style=\"--awb-bg-size:cover;--awb-width-large:50%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.84%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.84%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-flip-boxes flip-boxes row fusion-columns-1 flip-effect-classic\"><div class=\"fusion-flip-box-wrapper fusion-column col-lg-12 col-md-12 col-sm-12\"><div class=\"fusion-flip-box flip-right\" tabindex=\"0\"><div class=\"flip-box-inner-wrapper\"><div class=\"flip-box-front\" style=\"--awb-background-color-front:rgba(255,255,255,0.9);--awb-title-front-color:#000000;--awb-text-front-color:#000000;\"><div class=\"flip-box-front-inner\"><h5 class=\"flip-box-heading\">Utah Winter Accounting Conference<\/h5>Read more<\/div><\/div><div class=\"flip-box-back\" style=\"--awb-background-color-back:var(--awb-color5);--awb-title-back-color:var(--awb-color1);--awb-text-back-color:var(--awb-color1);\"><div class=\"flip-box-back-inner\">UWAC, held every February, is one of the more prominent non-journal accounting conferences held in the profession each year and is attended by dozens of top accounting scholars from universities around the world.<\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:20px;margin-bottom:20px;width:100%;\"><\/div><div class=\"fusion-flip-boxes flip-boxes row fusion-columns-1 flip-effect-classic\"><div class=\"fusion-flip-box-wrapper fusion-column col-lg-12 col-md-12 col-sm-12\"><div class=\"fusion-flip-box flip-right\" tabindex=\"0\"><div class=\"flip-box-inner-wrapper\"><div class=\"flip-box-front\" style=\"--awb-background-color-front:rgba(255,255,255,0.9);--awb-title-front-color:#000000;--awb-text-front-color:#000000;\"><div class=\"flip-box-front-inner\"><h5 class=\"flip-box-heading\">Breadth of Faculty Expertise<\/h5>Read more<\/div><\/div><div class=\"flip-box-back\" style=\"--awb-background-color-back:var(--awb-color5);--awb-title-back-color:var(--awb-color1);--awb-text-back-color:var(--awb-color1);\"><div class=\"flip-box-back-inner\">Our numerous tenured faculty have collective expertise in a wide array of research areas and are therefore able to advise students and chair dissertation committees across numerous topical areas, including most areas of capital markets research, as well as managerial accounting and compensation research.<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:40px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1144px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-8 fusion_builder_column_2_5 2_5 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:40%;--awb-margin-top-large:0px;--awb-spacing-right-large:4.8%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:4.8%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-reading-box-container reading-box-container-2\" style=\"--awb-title-color:var(--awb-color7);--awb-margin-top:0px;--awb-margin-bottom:25px;\"><div class=\"reading-box\" style=\"background-color:var(--awb-color2);border-width:1px;border-color:var(--awb-color5);border-left-width:3px;border-left-color:var(--primary_color);border-style:solid;\"><div class=\"reading-box-additional\">\n<p style=\"text-align: left;\"><img decoding=\"async\" class=\"wp-image-2406 size-200 alignleft\" src=\"https:\/\/eccles-wpmedia.s3.us-west-2.amazonaws.com\/programs\/phd\/wp-content\/uploads\/2021\/07\/Untitled-design-2021-07-30T084440.566-200x200.png\" alt=\"\" width=\"200\" height=\"200\" srcset=\"https:\/\/eccles-wpmedia.s3.us-west-2.amazonaws.com\/programs\/phd\/wp-content\/uploads\/2021\/07\/Untitled-design-2021-07-30T084440.566-66x66.png 66w, https:\/\/eccles-wpmedia.s3.us-west-2.amazonaws.com\/programs\/phd\/wp-content\/uploads\/2021\/07\/Untitled-design-2021-07-30T084440.566-150x150.png 150w, https:\/\/eccles-wpmedia.s3.us-west-2.amazonaws.com\/programs\/phd\/wp-content\/uploads\/2021\/07\/Untitled-design-2021-07-30T084440.566.png 200w, https:\/\/eccles-wpmedia.s3.us-west-2.amazonaws.com\/programs\/phd\/wp-content\/uploads\/2021\/07\/Untitled-design-2021-07-30T084440.566-300x300.png 300w, https:\/\/eccles-wpmedia.s3.us-west-2.amazonaws.com\/programs\/phd\/wp-content\/uploads\/2021\/07\/Untitled-design-2021-07-30T084440.566.png 400w\" sizes=\"(max-width: 200px) 100vw, 200px\" \/>\u201cFaculty members are supportive and approachable whenever a student needs guidance and feedback. They consider students as future colleagues and provide an opportunity to do research.\u201d\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<em>\u2014Eunyoung Lee, Ph.D. Student\u00a0<\/em><\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-9 fusion_builder_column_3_5 3_5 fusion-flex-column\" style=\"--awb-padding-top:12px;--awb-padding-right:12px;--awb-padding-bottom:12px;--awb-padding-left:12px;--awb-bg-size:cover;--awb-width-large:60%;--awb-margin-top-large:0px;--awb-spacing-right-large:3.2%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:3.2%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-5\"><h4 style=\"text-align: left;\">Typical Program of Study<\/h4>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:7px;margin-bottom:7px;width:100%;\"><\/div><div class=\"accordian fusion-accordian\" style=\"--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color2);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-custom_color_1);--awb-divider-hover-color:var(--awb-color5);--awb-icon-color:var(--awb-color1);--awb-title-color:var(--awb-color7);--awb-content-color:var(--awb-color7);--awb-icon-box-color:var(--awb-color7);--awb-toggle-hover-accent-color:var(--awb-color5);--awb-toggle-active-accent-color:var(--awb-color4);--awb-title-font-family:&quot;Source Sans 3&quot;;--awb-title-font-weight:500;--awb-title-font-style:normal;--awb-title-font-size:18px;--awb-title-letter-spacing:var(--awb-typography1-letter-spacing);--awb-title-line-height:var(--awb-typography1-line-height);--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);\"><div class=\"panel-group fusion-toggle-icon-boxed\" id=\"accordion-103-1\"><div class=\"fusion-panel panel-default panel-154652ed18befdebc fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_154652ed18befdebc\"><a aria-expanded=\"false\" aria-controls=\"154652ed18befdebc\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-103-1\" data-target=\"#154652ed18befdebc\" href=\"#154652ed18befdebc\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Major Field: Accounting<\/span><\/a><\/h4><\/div><div id=\"154652ed18befdebc\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_154652ed18befdebc\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<ul>\n<li>ACCTG 7110: Seminal Works in Capital Markets Research<\/li>\n<li>ACCTG 7120: Advanced Capital Markets Research<\/li>\n<li>ACCTG 7130: Information Economics Seminar<\/li>\n<li>ACCTG 7840: Corporate Governance Seminar<\/li>\n<\/ul>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-09947e7da5847682e fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_09947e7da5847682e\"><a aria-expanded=\"false\" aria-controls=\"09947e7da5847682e\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-103-1\" data-target=\"#09947e7da5847682e\" href=\"#09947e7da5847682e\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Allied Field: Finance<\/span><\/a><\/h4><\/div><div id=\"09947e7da5847682e\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_09947e7da5847682e\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<ul>\n<li>FINAN 7801: Foundations of Finance I<\/li>\n<li>FINAN 7802: Foundations of Finance II<\/li>\n<li>FINAN 7841: Advanced Corporate Finance<\/li>\n<li>FINAN 7850: Empirical Research in Financial Management<\/li>\n<\/ul>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-44c9b51efb45b5937 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_44c9b51efb45b5937\"><a aria-expanded=\"false\" aria-controls=\"44c9b51efb45b5937\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-103-1\" data-target=\"#44c9b51efb45b5937\" href=\"#44c9b51efb45b5937\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Research Competency Courses<\/span><\/a><\/h4><\/div><div id=\"44c9b51efb45b5937\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_44c9b51efb45b5937\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<ul>\n<li>FINAN 7811: Microeconomics I<\/li>\n<li>FINAN 7812: Microeconomics II: Game Theory<\/li>\n<li>FINAN 7821: Econometrics I<\/li>\n<li>FINAN 7822: Econometrics II<\/li>\n<li>MGT 7100: Research Design<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><\/div><div class=\"accordian fusion-accordian\" style=\"--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:var(--awb-typography4-font-size);--awb-icon-alignment:left;--awb-hover-color:var(--awb-color2);--awb-border-color:var(--awb-color2);--awb-background-color:var(--awb-color1);--awb-divider-color:var(--awb-custom_color_1);--awb-divider-hover-color:var(--awb-color5);--awb-icon-color:var(--awb-color1);--awb-title-color:var(--awb-color7);--awb-content-color:var(--awb-color7);--awb-icon-box-color:var(--awb-color7);--awb-toggle-hover-accent-color:var(--awb-color5);--awb-toggle-active-accent-color:var(--awb-color4);--awb-title-font-family:&quot;Source Sans 3&quot;;--awb-title-font-weight:500;--awb-title-font-style:normal;--awb-title-font-size:18px;--awb-title-letter-spacing:var(--awb-typography1-letter-spacing);--awb-title-line-height:var(--awb-typography1-line-height);--awb-content-font-family:var(--awb-typography4-font-family);--awb-content-font-weight:var(--awb-typography4-font-weight);--awb-content-font-style:var(--awb-typography4-font-style);\"><div class=\"panel-group fusion-toggle-icon-boxed\" id=\"accordion-103-2\"><div class=\"fusion-panel panel-default panel-778dcd9b8ee5c4510 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_778dcd9b8ee5c4510\"><a aria-expanded=\"false\" aria-controls=\"778dcd9b8ee5c4510\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-103-2\" data-target=\"#778dcd9b8ee5c4510\" href=\"#778dcd9b8ee5c4510\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Philosophy of Science Course<\/span><\/a><\/h4><\/div><div id=\"778dcd9b8ee5c4510\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_778dcd9b8ee5c4510\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<ul>\n<li>MGT 7200: Cross-Discipline Seminar<\/li>\n<\/ul>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-2487f70497d9e72d9 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_2487f70497d9e72d9\"><a aria-expanded=\"false\" aria-controls=\"2487f70497d9e72d9\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-103-2\" data-target=\"#2487f70497d9e72d9\" href=\"#2487f70497d9e72d9\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Effective Teaching Course<\/span><\/a><\/h4><\/div><div id=\"2487f70497d9e72d9\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_2487f70497d9e72d9\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<ul>\n<li>MGT 7300: Effective Teaching<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-10 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:35px;--awb-padding-right:30px;--awb-padding-bottom:25px;--awb-padding-left:30px;--awb-bg-color:#efefef;--awb-bg-color-hover:#efefef;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\" data-scroll-devices=\"small-visibility,medium-visibility,large-visibility\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-6\"><h4 style=\"text-align: left;\">Ideal Candidates<\/h4>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:7px;margin-bottom:7px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-7\"><p style=\"text-align: justify;\">There are no formal education requirements other than a bachelor\u2019s degree. Specifically, an MBA or Master of Accountancy is not required.<\/p>\n<p style=\"text-align: justify;\">We seek applicants who have strong interests in pursuing academic careers and have the skills necessary to successfully complete the program and conduct accounting research. Ideal candidates are motivated, are naturally curious, understand accounting and its role in business and the economy, and have strong quantitative skills (e.g., mathematics and statistics), data analysis skills (e.g., computer programming or statistical programming), and written and verbal communication skills. Additional coursework can be provided to compensate for a lack of quantitative background in cases where the faculty believe an applicant\u2019s other qualifications are exceptional.<\/p>\n<p style=\"text-align: left;\">The Ph.D. accounting track is not accepting applications for Fall Semester 2026.<\/p>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-4 fusion-flex-container hundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-overflow:visible;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-11 fusion_builder_column_1_1 1_1 fusion-flex-column fusion-flex-align-self-flex-start fusion-column-no-min-height\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-modal modal fade modal-1 accounting_faq\" tabindex=\"-1\" role=\"dialog\" aria-labelledby=\"modal-heading-1\" aria-hidden=\"true\" style=\"--awb-border-color:var(--awb-color3);--awb-background:var(--awb-color2);\"><div class=\"modal-dialog modal-lg\" role=\"document\"><div class=\"modal-content fusion-modal-content\"><div class=\"modal-header\"><button class=\"close\" type=\"button\" data-dismiss=\"modal\" aria-hidden=\"true\" aria-label=\"Close\">&times;<\/button><h3 class=\"modal-title\" id=\"modal-heading-1\" data-dismiss=\"modal\" aria-hidden=\"true\">Accounting FAQ's<\/h3><\/div><div class=\"modal-body fusion-clearfix\"><strong>Q: How many students are admitted to your program each year?<\/strong><\/p>\n<p>A: We generally accept two to three students per year with interests in financial or managerial accounting. We primarily accept students focused on empirical archival research methods.<\/p>\n<p><strong>Q:\u00a0What are the requirements for graduation?<\/strong><\/p>\n<p>A: The requirements for graduation include the completion of a series of at least four PhD seminars in accounting and generally four PhD seminars in your allied field (finance for example), related economics, econometrics and statistical tools courses, first and second year research papers, a comprehensive exam based on the accounting PhD seminars, and a dissertation.<\/p>\n<p><strong>Q:\u00a0How long does it take to complete the program?<\/strong><\/p>\n<p>A: Generally, we expect students to complete the program within four to five years, and we have been successful in graduating students on this schedule in the past.<\/p>\n<p><strong>Q:\u00a0What is your minimum GMAT score?<\/strong><\/p>\n<p>A: Our minimum GMAT score of is 650, but our admitted average GMAT is 700+.<\/p>\n<p><strong>Q: What qualifies a student for the accounting program?<\/strong><\/p>\n<p>A: Evidence of success in prior educational experiences, and a sufficiently strong background in algebra and calculus to suggest that the student will be able to successfully complete the economics, econometrics and statistics classics which comprise a large portion of the coursework.<\/p>\n<p><strong>Q: Is a master\u2019s degree required for admission?<\/strong><\/p>\n<p>A: No.<\/p>\n<p><strong>Q: What are the strengths of the accounting program?<\/strong><\/p>\n<p>A: A high degree of contact with faculty, internationally recognized faculty in accounting and allied fields, an excellent sequence of PhD seminars, and our annual Winter Accounting Conference, which gives our students the opportunity to network with faculty from top business schools around the country.<\/p>\n<p><strong>Q: Is this a full-time program or can I work while enrolled?<\/strong><\/p>\n<p>A: The program is full-time in every sense of the word, so working outside is not possible. But we offer a financial support package including an annual stipend, student health insurance and a full tuition waiver. Course teaching is also available to earn additional income for interested students, although we prefer to limit this teaching to summer term so as not to interfere with students\u2019 progress.<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-5 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1144px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-12 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:40px;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":10,"featured_media":0,"parent":95,"menu_order":1,"comment_status":"closed","ping_status":"closed","template":"100-width.php","meta":{"footnotes":""},"class_list":["post-103","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/eccles.utah.edu\/programs\/phd\/wp-json\/wp\/v2\/pages\/103","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/eccles.utah.edu\/programs\/phd\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/eccles.utah.edu\/programs\/phd\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/eccles.utah.edu\/programs\/phd\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/eccles.utah.edu\/programs\/phd\/wp-json\/wp\/v2\/comments?post=103"}],"version-history":[{"count":6,"href":"https:\/\/eccles.utah.edu\/programs\/phd\/wp-json\/wp\/v2\/pages\/103\/revisions"}],"predecessor-version":[{"id":29450,"href":"https:\/\/eccles.utah.edu\/programs\/phd\/wp-json\/wp\/v2\/pages\/103\/revisions\/29450"}],"up":[{"embeddable":true,"href":"https:\/\/eccles.utah.edu\/programs\/phd\/wp-json\/wp\/v2\/pages\/95"}],"wp:attachment":[{"href":"https:\/\/eccles.utah.edu\/programs\/phd\/wp-json\/wp\/v2\/media?parent=103"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}