Doctoral

Doctoral Program in Accounting

An accounting degree from the University of Houston Bauer College of Business puts you ahead of the pack and gives you a competitive edge worldwide. 

See how we rank

As the Rankings Attest, Bauer’s Accounting Program is Unmatched

  • UH Bauer students are the most highly recruited of any Houston business school by large public accounting firms in Houston.
  • UH Bauer offers the only comprehensive accounting program in Houston, with programs for undergraduate, Master’s, and doctoral students.
  • UH Bauer has the #1 accounting faculty in Houston. Bauer’s accounting faculty is ranked #25 in North America according to UTD’s Rankings of Business Schools Based on Research Contribution for 2007 -2011.
The goals of the Ph.D. program in Accounting focus on equipping students with
  1. The capacity to produce publishable accounting research,
  2. An ability to function independently as a competent accounting researcher,
  3. Sufficient knowledge and interviewing and presentation skills to qualify for a faculty position upon completion of the program,
  4. Skills required to competently teach a full semester class, and
  5. Tools necessary to evaluate and synthesize existing accounting research

The doctoral program is research-oriented. Its primary goal is to train scholars to contribute to the growing body of academic and practical accounting knowledge. A secondary goal is to prepare educators to instruct future practitioners and scholars.

Read the general Ph.D. Program Overview

For more information about this program, contact:

Dr. Tong Lu
Ph.D. Program Coordinator
Department of Accountancy & Taxation
tlu4@uh.edu
Phone: 713-743-0448

INTRODUCTION

The following policies and procedures of the Department of Accountancy and Taxation for the Doctor of Philosophy (Ph.D.) degree supersede all prior Department policies and procedures pertaining to this program. These policies and procedures apply in addition to those of the C. T. Bauer College of Business and the University of Houston. Bauer Ph.D. policies shall take precedence over Departmental policies in the case of direct conflict. The policies and procedures of the Department of Accountancy and Taxation for the Doctor of Philosophy (Ph.D.) will be administered by the departmental Ph.D. Committee.

Program Description

The purpose of the program of study leading to a Ph.D. in Accounting is designed to produce outstanding scholars who possess a breadth of understanding of business disciplines and considerable depth of understanding of accounting. The program is research oriented and aimed at developing the necessary skills to enable the student to conduct high quality research.

For the typical student, the program requires a full-time commitment of five years. Only through exclusive commitment and substantial daily interaction with faculty and other students can the student obtain the necessary skills to successfully meet the expectations of our doctoral program. The program provides generous financial aid to students, subject to satisfactory performance. Please refer to the college website for application requirements and procedures.

Overview of Program of Study

The minimum requirements for the Ph.D. in Accounting, building directly upon a Bachelors degree, are as follows:

Coursework:

  1. Ph.D. Accounting Core - 21 Semester Hours
  2. Supporting Field Coursework - 12 Semester Hours
  3. Research Tools Requirement - 12 Semester Hours

Summer Research:

  1. First year summer research requirement – 3 hours (included in Ph.D. Accounting Core)
  2. Second year summer research requirement – 3 hours (included in Ph.D. Accounting Core)

Comprehensive Examinations:

  1. Written examination covering all major areas of accounting research as determined by the Ph.D. Committee.
  2. Oral examination.

Dissertation Requirements:

  1. Dissertation Research - 18 Semester Hours (minimum)
  2. Oral Defense of the Dissertation Proposal
  3. Oral Defense of the Completed Dissertation

No coursework can be counted twice toward satisfying any of the program requirements. The Ph.D. Committee reserves the right to stipulate a specific program of study tailored to an admitted student, depending on the student’s prior background and skill set.

Coursework

Ph.D. Accounting Core

The 21 semester hours of accounting included in the Ph.D. program must include the following doctoral seminar courses as determined by the Ph.D. Committee:

  1. Research Paradigms in Accounting
  2. Archival-Based Research Methods
  3. Capital Market Research
  4. Disclosure Theory

Depending on faculty availability, students will have the opportunity to attend additional doctoral seminars in accounting. The Ph.D. Committee reserves the right to make any or all of these additional seminars as part of required coursework.

Only accounting courses offered at the 7000 and 8000 levels, together with up to three semester hours of independent study may be applied to the 21 hours of accounting core requirements, subject to approval by the Ph.D. Committee.

The grades earned in the Ph.D. Accounting Core courses must satisfy the program's grade point average requirements.

Supporting Field Coursework

4 courses (12 semester hours) should be selected from a supporting field such as economics and finance; at least two of them must be at the Ph.D. level, if available. Selection of a supporting field shall be made by the student subject to approval by his or her Advisory Committee. Selection of specific courses must meet any requirements that may exist in the selected department. A minimum of a 3.25 average in the supporting field coursework is necessary. No courses below the 7000 level may be taken without the permission of the Ph.D. Committee.

Research Requirements

The 12 credit hours of research tools (such as mathematics and statistics) (4 courses) must be selected from the courses approved by the Ph.D. Committee.

Summer Research

First Year Summer Research requirements

Students must register for a three semester hour pre-dissertation research (ACCT 8335) in the Summer following the first year of Ph.D. coursework.

The first year summer research will require students to work on a summer research paper, and turn in a draft of the work by the beginning of the Fall semester of the second year. Expectations for the first year summer research include:

  • Identification of an interesting and relevant research question
  • Review of relevant literature
  • Development of hypotheses

The Ph.D. committee will designate one faculty member to evaluate the summer paper and provide feedback. The Ph.D. committee will make the final evaluation of the summer research based on this feedback. Unsatisfactory performance in the first year summer research can be grounds for dismissal from the program independent of the performance in the Ph.D. coursework.

The first year summer research is considered part of the Ph.D. Accounting Core requirements.

Second Year Summer Research requirements

Students must register for a three semester hour pre-dissertation research (ACCT 8335) in the Summer following the second year of Ph.D. coursework.

The second year summer research will require students to work on a summer research paper, and turn in a completed working paper by the beginning of the Fall semester of the third year. Expectations for the second year summer research include:

  • Identification of an interesting and relevant research question
  • Review of relevant literature
  • Development of hypotheses
  • Specification of methodology and research design
  • Results

The Ph.D. Committee will designate one faculty member to evaluate the summer paper and provide feedback. The Ph.D. Committee will make the final evaluation of the summer research based on this feedback. Unsatisfactory performance in the second year summer research can be grounds for dismissal from the program independent of the performance in the Ph.D. coursework.

The second year summer research is considered as part of the Ph.D. Accounting Core requirements.

Grade Point Average Requirements

At all times, a 3.25 grade point average must be maintained by the student in each of the following areas:

  1. All coursework attempted;
  2. All graduate coursework attempted (excluding dissertation credits);
  3. All required and elective coursework in the students' major area.

Failure to maintain these averages constitutes unsatisfactory progress and will prevent the student from eligibility to sit for Comprehensive Examinations. Consistent with the college policies. A doctoral student who receives a grade of "C+" or lower in three courses (9 semester hours) is ineligible to continue in the program.

Home
Admissions
Overview
Accepted Students
Financial Support
FAQ
Policies
Required Examinations
Dissertation
Grievance Policy
Other Policies
Research
Ph.D. Research
Accounting
Overview
Requirements
FAQ
Advisory Committee
Exams
Dissertation
Degree Evaluation
Ph.D. Student Directory
Finance
Overview
Courses
Policies
FAQ
Ph.D. Student Directory
Qualifying Exam
Comprehensive Exam
Empirical Paper
Annual Review
Dissertation
Management
Overview
FAQs
Accomplishments
Expectations
Faculty Directory
Ph.D. Student Directory
Ph.D. Symposium
Degree Plan
Coursework
Dissertation
MIS
Overview
Admission Requirements
Degree Requirements
MIS Ph.D. Policies
FAQs
Ph.D. Student Directory
Marketing
Ph.D. in Marketing
Overview
Goals
Accomplishments
Courses
Dissertation
Ph.D. Symposium
Ph.D. Student Directory
Supply Chain Management
Program Overview
Admissions
Financial Assistance
Degree Requirements
Research Faculty
About Bauer College & Houston

Related Links

Contact Us

Department of Accountancy & Taxation
Melcher Hall Room 370
The University of Houston
Houston, TX 77204-6021
Phone: 713-743-4820
Fax: 713-743-4828


Related Links

Contact Us

Department of Finance
Melcher Hall Room 220
The University of Houston
Houston, TX 77204-6021
Phone: 713-743-4778
E-mail ID: alamont@uh.edu


Related Links

Contact Us

Department of Management
Melcher Hall Room 315
The University of Houston
Houston, TX 77204-6021
Phone: 713-743-4650


Related Links

Contact Us

Department of DISC
Melcher Hall Room 280
The University of Houston
Houston, TX 77204-6021
Phone: 713-743-4747
E-mail: disc@uh.edu


Related Links

Contact Us

Department of Marketing & Entrepreneurship
University of Houston
334 Melcher Hall
Houston, Texas 77204-6021
Phone: 713-743-4555
Fax: 713-743-4572


Related Links

Contact Us

Department of DISC
Melcher Hall Room 280
The University of Houston
Houston, TX 77204-6021
Phone: 713-743-4747
E-mail: disc@uh.edu


APPLY NOW
Contact Information

Toefl Information