Doctoral Program in Accounting

The primary objective of the Accounting Ph.D. Program at the University of California, Irvine, is to provide an intellectual environment in which talented individuals can develop a strong understanding of accounting principles that enables them to make significant contributions to the field of accounting through their research and teaching. The Accounting Ph.D. involves an intensive program of study about modern accounting methods and their impact on organizational issues such as management, earnings, and firm performance. Students are exposed to the principal theories, methodologies, and various effects of accounting practices. Because the field of accounting is so broad, the program is highly individualized to allow students to pursue their specific areas of interest. Students pursue self-designed areas of specialization that reflect their interest and combine several academic fields. Examples of the disciplines studied include the following themes.

The impact of accounting standards on stock prices.
Factors affecting financial analysts' earnings forecasts.
The impact of compensation schemes on firm performance.
he influence of experience and organizational factors on resource allocation decisions.
Recent breakthroughs and advancements in information technology and their application in the field of accounting.

Accounting Faculty

Faculty profiles, courses and other area information can be found on the Accounting Academic Area page.

Student Support

Students admitted to the doctoral program in accounting are eligible to receive a three- or four-year support package covering tuition, fees and a living stipend. This support is provided through a combination of scholarships, teaching assistantships and research assistantships.

Phase I: Qualification

The first half of Phase I provides students with a general exposure to the areas of accounting. A Preliminary Examination, which covers basic accounting theories and standards, is required of all students, and must be completed within one year. Upon passing the Preliminary Examination, students begin to develop research and scholarship in their areas of specialization.

During the second half of Phase I, students enroll in advanced courses within their specific areas of interest. Students are also expected to work with faculty advisors, usually in the form of independent studies, to gain a thorough understanding of their specific areas of concentration including detailed knowledge of the current literature and research trends. In addition to the independent studies, students are expected to author two publishable research papers in their field of specialty. Phase I is completed upon passage of a formal oral qualifying examination conducted by a candidacy committee.

The second half of Phase I must be completed within two years (six quarters).

Phase II: Dissertation

Phase II requires students to perform original research on their chosen dissertation topics. Working with an advisor and a dissertation committee, the student will formulate a dissertation proposal clearly outlining the nature of the research, its importance and contribution, the research methods to be employed, and the anticipated results. The research should lead to significant contributions to the student's chosen field of study. Upon approval of the dissertation and final examination, the student's doctoral committee recommends conferral of the degree. The amount of time a student will spend in this phase depends largely on the type of research and the pace of progress. On average, Phase II is completed within one year.