The accounting programme
provides rigorous training to PhD students for the investigation of issues
relating to auditing, financial accounting, and managerial accounting. Our
programme aims to place graduates at research-oriented institutions as faculty members.
Our recent graduates have taken faculty positions at Australian National
University, Monash University, University of Hawaii at Mānoa, University of
Hong Kong, University of Queensland, University of South Carolina, University
of Massachusetts Amherst, University of Sydney, and top research universities
in China. A recent survey shows that, according to publication records of
Ph.D. graduates in the most recent 9 years, our doctoral program is ranked #1
in Asia, and #2 outside of the U.S. (click here for details).
As potential PhD student
advisors, our faculty members have a solid reputation for quality work, and
have published in major accounting and finance journals including The
Accounting Review, Journal of Accounting Research, Journal of Accounting and
Economics, Journal of Finance, Contemporary Accounting Research, Accounting,
Organisations and Society, and Review of Accounting Studies. Members of our
division are represented as reviewers or associate editors of major accounting
journals. See the list of faculty
members and their
There are two major
tracks in the accounting doctoral programme: capital markets and behavioral.
Applicants have to indicate which track they intend to follow on their
The capital markets
track uses archival data to examine a variety of interesting research questions
about corporate behaviors, including financial reporting, investment, corporate
finance, corporate governance, and valuation. Our students have access to a
wide range of databases providing information on stock returns, corporate
governance, insider trading and financial statements. Students develop
proficiency in programming and the use of statistical packages such as SAS to
conduct their research. To help you better understand research in this track,
click here for link to recent papers by our faculty
members in this track.
The behavioral track
focuses on judgment and decision making processes in accounting settings.
Current research topics examined in this track relates to determinants of
auditor performance, determinants of analysts’ forecast accuracy, as well as
judgment biases of analysts, investors, and financial managers. This track involves
the intersection of theories in psychology, economics, and finance, and
typically involves (but is not restricted to) the use of experiments. To help
you better understand research in this track, click here for link to recent papers by our faculty
members in this track.
Doctoral students do not
take additional courses on specific accounting standards but are required to
take seminars on accounting research. Depending on the track they are in, they
take classes in economics, psychology, econometrics, etc. and learn to apply
their knowledge in these fields to research issues in accounting.
Doctoral students are
well guided through this programme. Close interaction with faculty members
results in joint publications presented at top international conferences and
published in major journals. World-renowned professors are brought to the
school through the Centre for Accounting
and Auditing Research (CAAR) to provide an extra intellectual arena for learning. CAAR
also co-hosts the annual International Symposium on Audit Research, which
brings in the best auditing researchers together. This is a great opportunity
for PhD students to interact with leaders in their field.