PhD Program Accounting

Financial Accounting

- Accounting standard setting
- Financial regulation
- International accounting
- Company valuation and financial statement analysis
- Earnings management
- Stock markets and market efficiency
- Earnings forecasting and financial analyst behavior
Managerial Accounting

- Performance evaluation and compensation
- Budgeting and other control issues in organizations
- Balanced scorecard
- Strategic management accounting
Auditing and Corporate Governance

- Auditor independence
- Auditor behavior and decision making
- Corporate governance issues
Tax Accounting

- Tax planning
- Tax clientele
- Tax policy and its effects on businesses

Requirements

Sample Course Schedule

Fall: GSBA 602, ACCT 605, ACCT 611, ACCT 621 + Electives
Spring: ACCT 601, ACCT 611 + Electives

Research Development
Beginning in the first semester, students will apprentice with a faculty mentor to learn research fundamentals. Typically students are assigned to a new mentor each semester in the first year. During the summer of their first year, students write a first-year paper. The summer paper will be similar to that of a research proposal.

Sample Course Schedule

- Fall: ACCT 611, ACCT 621 + Electives

- Spring: ACCT 611 + Electives

- Summer: BUCO 637

Research Development

Students continue apprentice a faculty mentor to learn research fundamentals and participate in research projects. Typically students are assigned to a new mentor each semester in the first and second year. During the summer of their second year, students complete a directed readings course with their potential advisor.

Screening Examination

In the second year, students complete a screening examination which may take the form of a written or oral exam, written assignments, and/or summer research project. The results of the examination help the faculty determine students’ developmental needs and fitness to continue in the program.

Qualifying Examination

Following the screening exam, with the recommendation of their faculty mentor, students take a comprehensive examination on the core knowledge of their discipline. The examination includes both written and oral components. Upon passing the examination, an individual becomes a Ph.D. candidate and begins work on the Ph.D. dissertation.

Sample Course Schedule

Independent Dissertation Preparation (2)
Accounting Research Seminar: ACCT 611 (2)
Electives (Optional)

Research Development
At this stage in the program, the relationships Ph.D. candidates have developed through the research apprenticeships often lead to collaborative research projects. Ph.D. candidates continue to apprentice faculty with increasing responsibility. They also begin work on their dissertations.

Teaching Development
Ph.D. candidates begin developing teaching skills by serving as a teaching assistant for one or two classes and engaging in teaching skills workshops.

Sample Course Schedule

Independent Dissertation Preparation (2)

Research Development
Research is the primary activity in the fourth year and beyond. Faculty view Ph.D. candidates as “junior colleagues” and partner to write and present papers.

Teaching Development
Ph.D. candidates co-teach one course with a faculty member.

Dissertation Defense & Submission
The dissertation is the culminating work of a student’s independent research. In the fourth or fifth year of the program, students complete, defend and submit the dissertation. This is the last step to earn the Ph.D.

Research

Accounting faculty members have published extensively in leading accounting journals such as:

The Accounting Review
Journal of Accounting Research
Journal of Accounting and Economics
Contemporary Accounting Research
Review of Accounting Studies

The University of Texas-Dallas Top 100 Business School Research Rankings for research productivity over the past decade ranks the Accounting faculty as fifth worldwide.

The Accounting faculty have served as editors, associate editors and editorial review board members of premier journals in accounting, including:

The Accounting Review
Journal of Accounting Research
Journal of Accounting and Economics
Contemporary Accounting Research
Accounting, Organization and Society
Auditing: A Journal of Practice and Theory
Journal of Management Accounting Research
Review of Accounting Studies

STUDENTS

In addition to required coursework and independent research, students are actively encouraged to participate in research projects with faculty—preferably as a co-author; attend and participate in the ARFs (accounting research workshops); present papers at, serve as discussants and otherwise attend national conferences; and take additional coursework either for credit or audit to further enhance their knowledge base.

PhD STUDENTS

Katherine Simeon Bruere
- PhD Candidate in Accounting
Katherine Simeon Bruere is a Ph.D. candidate in the Leventhal School of Accounting. She is interested in voluntary disclosure,standard setting, audit quality, audit opinions, goodwill accounting, mergerand acquisitions, corporate governance, financial reporting, and capital marketsresearch. Prior to starting the Ph.D. program, Katherine worked at Ernst & Young as an auditor in Dallas’ Financial Services division, as well as an accountant at Merit Energy. Katherine earned a BA and an MA in Accounting at Baylor University (2014) and is a licensed CPA in the state of Texas.
Suzanne Burzillo
- PhD Candidate in Accounting
AJ Chen
- PhD Candidate in Accounting
AJ Chen is a PhD candidate in Accounting at the USC Marshall School of Business. Prior to joining the Ph.D. Program, he worked as an associate in the investment banking industry, as well as analyst in commodities trading. He also had experience as tax associate at PwC Boston. He is intrigued by how technological innovation affect the real economy, particularly their impact on firms, workers, and consumers.
Jessie Jaewon Cheong
- PhD Student in Accounting

The Marshall School of Business contributes to the broad field of academic research as our students go on to be thought-leaders in business schools around the world. These Ph.D. candidates are taking the next step in their academic careers. Learn more about each candidate by clicking on their name.

To be announced

Suzanne Burzillo
- PhD Candidate in Accounting
Katherine Simeon Bruere
- PhD Candidate in Accounting
Katherine Simeon Bruere is a Ph.D. candidate in the Leventhal School of Accounting. She is interested in voluntary disclosure,standard setting, audit quality, audit opinions, goodwill accounting, mergerand acquisitions, corporate governance, financial reporting, and capital marketsresearch. Prior to starting the Ph.D. program, Katherine worked at Ernst & Young as an auditor in Dallas’ Financial Services division, as well as an accountant at Merit Energy. Katherine earned a BA and an MA in Accounting at Baylor University (2014) and is a licensed CPA in the state of Texas.
AJ Chen
- PhD Candidate in Accounting
AJ Chen is a PhD candidate in Accounting at the USC Marshall School of Business. Prior to joining the Ph.D. Program, he worked as an associate in the investment banking industry, as well as analyst in commodities trading. He also had experience as tax associate at PwC Boston. He is intrigued by how technological innovation affect the real economy, particularly their impact on firms, workers, and consumers.

Accounting students have won numerous prestigious awards over the past several years. These honors include:

Deloitte Touche Fellowship
KPMG Doctoral Fellowship
AICPA Doctoral Fellowship

Learn more about all Marshall PhD Students in the Marshall Directory. For a list of Accounting students in the program please follow thislink.

APPLYING TO THE PhD PROGRAM

DATES + DEADLINES

December 15, 2023: Application Deadline - Accounting, Data Sciences & Operations, and Management & Organization*
January 15, 2024: Application Deadline - Finance & Business Economics and Marketing
The link to the PhD Program application is available on the Admissions page and the next opportunity to apply is for Fall 2024 admission. Late applications may or may not be considered at the discretion of the admissions committee.
Admissions decisions are made from mid-February to mid-April. You will be notified by email when a decision has been made.
ADMISSIONS CONTACT

Ph.D. Program
USC Marshall School of Business
3670 Trousdale Parkway, BRI 306
Los Angeles, California 90089-0809

EMAIL

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Accounting PhD Program

PhD Accounting Program

Financial Accounting

Managerial Accounting

Auditing and Corporate Governance

Tax Accounting

Requirements

Year 1

Year 2

Year 3

Year 4

Research

Research Community

Recognized Research Authorities

Faculty Honors

STUDENTS

PhD STUDENTS

Katherine Simeon Bruere

Suzanne Burzillo

AJ Chen

Jessie Jaewon Cheong

Job Market Candidates

Suzanne Burzillo

Katherine Simeon Bruere

AJ Chen

Awards

Learn More

APPLYING TO THE PhD PROGRAM

DATES + DEADLINES

ADMISSIONS CONTACT