University of Arkansas

Walton College

The Sam M. Walton College of Business

Accounting Ph.D.

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 Degree

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
View a Course Listing

Admissions Information
View Info and Requirements / F.A.Q.

Required Test: GMAT

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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.

Program Outline

Required Courses
Elective Courses: (select at least two courses from the following)
Supporting Courses
  • Nine hours of supporting courses are selected by the student in consultation with the accounting doctoral program coordinator. Generally, such courses should be concentrated in a specific field in business or outside business (e.g. psychology, sociology, etc.) to meet the objectives of the student’s program. All supporting courses taken must be completed with a grade of “B” or higher prior to sitting for the written comprehensive examination in Accounting.
  • The dissertation may be written in an area of accounting, subject to the approval of the candidate’s dissertation advisory committee. Candidates must earn a minimum of 18 credit hours in ACCT 700V Doctoral Dissertation. Candidates must continue to register in ACCT 700V for one semester hour credit each semester until the dissertation is successfully defended.
Accounting Seminars
  • Two archival research seminars are offered each year. Topics vary by year and faculty member but can include research methods and research design, disclosure choices and consequences, auditing and corporate governance, capital markets research, taxation, international accounting, and selected research topics.
  • In addition, students are able to select an area of specialization outside of Accounting. For example, students could take seminars or courses offered by the Finance Department or by the Statistics Department.



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

The Accounting Department typically has twelve Ph.D. students, at differing stages of their program, at all times.

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.

Yes, although the requirement may be waived in certain cases where a student demonstrates exceptional credentials. These circumstances are rare.

No, the Accounting program requires the GMAT.

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.