Accounting Ph.D.
All doctoral programs require a valid GMAT/GRE for admissions review.
The objective of the Ph.D. program in Accounting is to prepare doctoral candidates to assume positions in leading graduate schools of business. The program places heavy emphasis on the development of research skills and research quality. In addition, professional skills and the ability to work effectively on faculty guided research teams are required.
Faculty Research Interests and Highlights
Accounting faculty work closely with doctoral students and mentor them to become excellent researchers and educators. The faculty are actively involved in research across a broad array of topics that include: corporate governance; executive compensation; audit market structures and auditor switching; earnings quality; corporate transparency / disclosure quality; financial reporting credibility; earnings management; agency conflicts; time-series properties of earnings; analyst forecasts; mispricing / market anomalies; accounting conservatism; firm valuation; earnings and cash flow prediction; information technology; restatements; IFRS; control systems; corporate reputation; audit quality; litigation and fraud; audit fees; and going concern assessments.
Our faculty have published in a variety of leading accounting journals including: The Accounting Review; Journal of Accounting and Economics; Journal of Accounting Research; Contemporary Accounting Research; Review of Accounting Studies; Auditing; Journal of Accounting and Public Policy; Journal of Accounting, Auditing, and Finance; Journal of American Taxation Association; Journal of Business, Finance, and Accounting; and Journal of Information Systems.
High Rankings for Walton College
University of Arkansas ranked 2nd worldwide in archival accounting information systems research and 7th worldwide in archival audit research. When all topic areas in accounting are considered, the University of Arkansas ranked 15th worldwide for archival research.
Rankings provided by BYU Accounting.
Accounting Ph.D. Curriculum
The doctoral program in Accounting is a full-time, integrated program of coursework, colloquia, research, and teaching activities. Coursework includes the following elements: seminars covering current substantive areas in accounting research; "tool" courses covering statistics, econometrics, and other research tools; and courses in a supporting area.
The major seminars introduce students to the current academic literature. The courses in the supporting area allow the students to either focus on a particular discipline such as finance, management, psychology, or on a specific theme such as sustainability, international issues, or logistics.
During the first two summers, students write research papers that may be coauthored with an experienced accounting faculty member who serves both as co-author and mentor. Normal matriculation is four years.
Accounting Ph.D.
Accounting Faculty
View faculty and research interests
Duration of Program: 4 years
Program Start Date: Fall
Application Deadline:
December 1
Curriculum Overview
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Admissions Information
View Info and Requirements / F.A.Q.
Required Test: GMAT
Funding: The William Dillard Department of Accounting has established a Dillard’s doctoral fellowship to provide additional financial support for highly qualified doctoral applicants. Amounts may vary by student and will be awarded during the application process.
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Program Outline
Required Courses 34 credit hours
ACCT 60103: Graduate Colloquium
Presentation and critique of research papers and proposals.ACCT 60303: Accounting Research Seminar I
First course in the accounting research seminar sequence which explores and evaluates current accounting literature. Course content reflects recent developments in the literature and specific interests of participants. Examples of potential topics include research methods in accounting, managerial accounting and behavioral accounting.ACCT 61303: Accounting Research Seminar II
Second course in the accounting research seminar sequence which explores and evaluates current accounting literature. Course content reflects recent developments in the literature and specific interests of participants. Examples of potential topics include research methods in accounting, financial accounting, managerial accounting, behavioral accounting, tax, audit, international accounting, and education.ACCT 62303: Accounting Research Seminar III
Third course in the accounting research seminar sequence which explores and evaluates current accounting literature. Course content reflects recent developments in the literature and specific interests of participants. Examples of potential topics include research methods in accounting, financial accounting, managerial accounting, behavioral accounting, tax, audit, international accounting, and education.ACCT 6360V: Special Problems in Accounting (students complete two, three-hour courses)
Special research project under supervision of a graduate faculty member.ACCT 66303: Accounting Research Seminar V
Fifth course in the accounting research seminar sequence which explores and evaluates current accounting literature. Course content reflects recent developments in the literature and specific interests of participants. Examples of potential topics include research methods in accounting, financial accounting, managerial accounting, behavioral accounting, tax, audit, international accounting, and education.ECON 61303: Mathematics for Economic Analysis
This course will develop mathematical and statistical skills for learning economics and related fields. Topics include calculus, static optimization, real analysis, linear algebra, convex analysis, and dynamic optimization.ECON 66103: Econometrics I
Use of economic theory and statistical methods to estimate economic models. The single equation model is examined emphasizing multicollinearity, autocorrelation, heteroskedasticity, binary variables and distributed lags.ECON 66203: Econometrics II
Use of economic theory and statistical methods to estimate economic models. The treatment of measurement error and limited dependent variables and the estimation of multiple equation models and basic panel data models will be covered. Additional frontier techniques may be introduced.ECON 62103: Microeconomic Theory I
Introductory microeconomic theory at the graduate level. Mathematical formulation of the consumer choice, producer behavior, and market equilibrium problems at the level of introductory calculus. Discussion of monopoly, oligopoly, public goods, and externalities.BUSI 61101: Seminar in Business Administration Teaching I
This course in college level teaching is designed for graduate students and new college teachers with specific emphasis on the Business Administration learning and classroom management. The purpose of this course is to introduce graduate students to principles of teaching and learning and to prepare these future teachers to lifelong learners in the classroom as teachers.Supporting Courses 15 credit hours
Dissertation 18 credit hours
ACCT 7000V: Doctoral Dissertation
Doctoral dissertation.Total 67 credit hours
Admissions Requirements for the Ph.D. Programs
Applicants who wish to apply for the doctoral program with an emphasis in Accounting must submit their applications to the Graduate School of Business by December 1st
Frequently Asked Questions
How many Ph.D. students are in the department?
The Accounting Department typically has twelve Ph.D. students, at differing stages of their program, at all times.Do you accept late applications?
The Accounting department will accept applicants after December 1, but candidates will be considered only on a space-available basis. Please note that applications received after January 15 will not eligible to be considered for DDF funding. We encourage you to apply as early as possible to ensure you are considered for all available funding.Do I need a master’s degree to be admitted to the Ph.D. Program?
Yes, although the requirement may be waived in certain cases where a student demonstrates exceptional credentials. These circumstances are rare.Will you accept the GRE?
No, the Accounting program requires the GMAT.What kind of financial aid would I be eligible to receive?
Students admitted to Walton College Ph.D. programs may receive graduate assistantship funding, please visit our Ph.D. Assistantships page to see specific forms of funding.