PhD Course Information

Students are required to complete a minimum of 16 graduate level courses, of which eight at most can be transferred from other programs, schools or universities. Up to four courses per semester may be counted toward the overall requirement of 16 courses. The eight courses taken in the first year usually consist of five required core courses in economics, finance, and econometrics courses (see below), one or two required empirical accounting core courses (ACCT921, ACCT922, ACCT930, depending on which courses are being offered in the spring semester), and one or two electives. In the second year, students take the required accounting theory core course (ACCT910), one or two required empirical accounting core courses (ACCT921, ACCT922, ACCT930, depending on which courses are being offered in the spring semester), and additional economics, statistics, and finance elective courses. In the third year, students take any remaining electives, one of which can be the workshop colloquium (ACCT981). Some students also occasionally construct individualized independent studies with faculty (ACCT999), but only one independent study is allowed to count toward the 16 required CUs.

Accounting Courses:

Accounting Core (required):

ACCT 910 – Accounting Theory Research (1 credit)

ACCT 921 – Empirical Research in Accounting I (1 credit)

ACCT 922 – Empirical Research in Accounting II (1 credit)

ACCT 930 – Empirical Design in Accounting Research (1 credit)

Accounting Electives:

ACCT 981 – Workshop Colloquium (1 credit)

ACCT 982 – Workshop Colloquium (1 credit)

Economics Courses:

Economics Core (required):

ECON 681 – Microeconomic Theory (1 credit)

ECON 682 – Game Theory and Applications (1 credit)

Econometrics/Statistics Courses:

Econometrics/Statistics Core (required)

STAT 520 – Applied Econometrics I (1 credit)

STAT 521 – Applied Econometrics II (1 credit)

Students may, with prior approval of the Accounting PhD coordinator, satisfy this requirement by taking ECON 705/706. In extraordinary cases, with approval of the Accounting PhD coordinator, a student may satisfy the Econometrics/Statistics requirement with other course sequences.

Finance (1 course)

FNCE 911 – Financial Economics (required)

Students must pass all required courses with a grade of B- or better.

Additional graduate level course electives commonly taken by accounting doctoral students include:

Common Finance Electives:

FNCE 912 – Corporate Finance and Financial Institutions

FNCE 921 – Introduction to Empirical Methods in Finance

FNCE 923 – Financial Economics Under Imperfect Information

FNCE 926 – Empirical Methods in Corporate Finance

FNCE 810 – Structural Estimation in Corporate Finance

Other Electives:

BEPP 911 – Empirical Public Policy

BEPP 952 – Economics and Law

MGMT970 – Applied Methods in Management Research

MLA 541 – Academic Writing and Research Design

OIDD 912 – Introduction to Optimization

Course Descriptions

Course Schedule