The Department welcomes applications from superior students who have a strong interest in and are committed to accountancy research, scholarship and teaching. Our objective is to provide a high level of faculty mentorship to all of our students to help prepare them for successful careers in teaching and research in leading academic institutions. To maintain excellence in our program in light of available faculty resources, the Department limits the program to approximately fifteen PhD candidates. Normally, two to four candidates are admitted to the program each year. As such, our admissions process is highly competitive.

Background knowledge prerequisites for the Ph.D. program include: at least a bachelor’s degree from an accredited college or university, an accounting background consisting of at least fifteen hours of accounting coursework, an intermediate undergraduate microeconomics course, and undergraduate courses in calculus (differential and integral) and linear algebra. Successful applicants who lack these background courses will complete them as soon as possible after being admitted to the program.

Students ordinarily are admitted to the doctoral program for the fall semester, but, if possible, we encourage starting course work during the preceding summer semester. The due date for applications and all supporting materials is December 15. While applications received before this deadline will receive first priority, we will continue to accept applications after this deadline.

To apply, the department must receive all of the following:

    • Graduate College Admission Application. You can submit your application on-line at the Graduate College.
    • Graduate College Application Fee
    • All transcripts
    • A personal statement that articulates an interest in accounting and a motivation to pursue a Ph.D. in accounting, as well as an informed understanding of the general nature of accounting research.
    • Resume
    • Three letters of recommendation, preferably from research-active faculty members, that give insight into the applicant’s potential as an accounting researcher and teacher.
    • Official GMAT Score (institution code VKR TK 03) or GRE Score (institution code 1836)
    • Official TOEFL iBT Score (institution code 1836) (only required for applicants whose native language is not English). Applicants whose native language is not English must take the TOEFL Internet-Based Test (iBT). Our Department requires a total score of ≥ 102 and a speaking score of ≥ 24. There are no exemptions for this requirement.

When making admissions decisions, the PhD Program Committee will evaluate an applicant’s entire record. We make selection on a competitive basis. We seek curious, hardworking, and persistent students. Moreover, we seek students who have demonstrated an ability to excel in challenging and rigorous coursework through their prior education and have the quantitative, written, and verbal skills necessary to excel in our program. There are no cutoffs for GMAT/GRE test scores. That said, the average GMAT score of our incoming classes typically exceeds 700.