Ph.D. in Accountancy: Program and Curriculum
Timetable and Progress Benchmark
The expected time to complete the program is five years.
| Time Table | Progress Benchmark |
| 1st year |
* Submit a proposal for the summer paper |
| 2nd year |
|
| At end of the 2nd year and before Comps | Comprehensive Exam |
| Beginning the 3rd year | |
| 1st year after Comps | Submit a Draft proposal for the thesis Identify thesis chair Summer paper submission to a leading journal |
| 2nd year after Comps | Thesis Proposal |
Courses
| Course # | Course Title | Credits |
| ACCY 8101 | Year 1: 1st Semester (KUMAR) | - |
| - | Doctoral Seminar in Empirical Research (Core) | 3.0 |
| - | Econometrics 1 (Methods) | 3.0 |
| - | Microeconomics 1 (Theory) | 3.0 |
| - | Elective* | 3.0 |
| ACCY 8102 | Year 1: 2nd Semester (ZHANG) | - |
| - | Doctoral Seminar in Theory (Core) | 3.0 |
| - | Econometrics 2 (Methods) | 3.0 |
| - | Microeconomics 1 or 2 (Theory) | 3.0 |
| - | Summer Research Paper (Paper) | 3.0 |
| ACCY 8103 | Year 2: 1st Semester (KUL) | - |
| - | Doctoral Seminar in Mgmt. & Control (Core) | 3.0 |
| - | Econometrics 3 or Special Topic** (Methods) | 3.0 |
| - | Doctoral Seminar in Finance (Elective) | 3.0 |
| - | Req. Elective* | 3.0 |
| ACCY 8104 | Year 2: 2nd Semester (GORE/KANG) | - |
| - | Doctoral Seminar in Empirical Research -II (Core) | 3.0 |
| - | Time Series Analysis, Statistical Modeling & Analysis or Special** | 3.0 |
| - | Elective | 3.0 |
| Total Credit Hours | 45.0 | |
Please note: all doctoral courses can be taken in another school or institution, subject to approval of the department’s doctoral subcommittee and the GWSB doctoral committee.
*Among the four required elective courses, one must be a doctoral level seminar in finance; the other three can be any other doctoral level courses, and can include up to two master's level finance courses.
**Special Topics include (1) Time Series Analysis, (2) Limited Dependent Variables, or (3) Advanced Econometrics, or equivalent courses which suit the student’s needs.
Comprehensive Examination
The comprehensive examination is a test of a student’s readiness to work as an independent scholar at the highest level. The student should be familiar with not only the leading research in the chosen area of study, but also in the broader areas of research within related disciplines.
By the time students take the comprehensive exam, they should behave like a scholar rather than a student. The comprehensive exam tests whether the student has the:
- Familiarity and expertise in the chosen field of research.
- Familiarity in related areas of research in accounting, economics, and finance.
- Ability to use the tools and methodologies to execute research at the highest level.
- Ability to integrate and synthesize existing research.
- Ability to think creatively.
The written comprehensive exams are usually composed of two parts:
- An in-class or take-home examination on three or four questions, each written by a different faculty member.
- A critique of an unpublished research paper.
An additional oral examination may be required at the discretion of the exam committee, depending upon the outcome of the written exam. The written exam is graded by a committee of core doctoral faculty in the department.
Not every student will pass the comprehensive examination on the first attempt. Students who do not pass may retake the exam in a subsequent semester. Failure on the second attempt will lead to dismissal.